The Heroes Earned Retirement Opportunities $($HERO$)$ Act allows for which of the following?

Select one:

a$.$

Active, sworn police officers and fire personnel can receive a special tax credit to offset equipment that is paid for with personal funds and used in the line of duty

b$.$

Members of the military serving in combat zone localities can now put money into an individual retirement account, even if they received tax$-$free combat pay

c$.$

Reward money paid to individuals that provide a tip leading to the arrest and felony conviction of a criminal, is tax$-$free

d$.$

The HERO Act provides for all of the above