When can a taxpayer take a Section 1341 credit? Question 38Select one: a. If a taxpayer is eligible to receive a refund from the IRS but never does, in the period following they are able to take the credit for up to 5 years b. If a taxpayer has transportation fees of more than $3,000 a month they can take the credit c. If a taxpayer reported income on their tax return in a previous year, but after reporting the income, had to repay some of the income because it was paid to them in an error d. If a taxpayer had business losses of more than $3,000 during the year they can take the credit