When a persons net cash flow exceeds his reported taxable income, the presumption that this individual has misreported his income to taxing authorities can be rebutted by showing that:

Group of answer choices

a- All answers stated herein as to this question

b- The cash flow was attributable to the receipt of a nontaxable inheritance

c- The cash flow was attributable to loan proceeds

d- The cash flow was attributable to the receipt of nontaxable gifts