With reference to Case Analysis 36.1.A. Gadley Enterprises, Inc. v. Department of Labor and Industry Office of Unemployment Compensation Tax Services, it was important to prove that Gadley had purchased 51% or more of the assets of the seller of the business. Which of the following, if any, is correct?

	a.	None of the other choices are correct.
	b.	The Commonwealth Court of Pennsylvania held Gadley liable for payment of the state unemployment tax because he failed to acquire a clearance certificate as a result of acquiring less than 50% of the "assets" under the Pennsylvania statute.
	c.	The Commonwealth Court of Pennsylvania held Gadley not liable for payment of the state unemployment tax because he failed to acquire a clearance certificate as a result of acquiring less than 50% of the "assets" under the Pennsylvania statute.
	d.	The Commonwealth Court of Pennsylvania held Gadley liable for payment of the state unemployment tax because he failed to acquire a clearance certificate as a result of acquiring more than 50% of the "assets" under the Pennsylvania statute.
	e.	The Commonwealth Court of Pennsylvania held Gadley not liable for payment of the state unemployment tax because he failed to acquire a clearance certificate as a result of acquiring more than 50% of the "assets" under the Pennsylvania statute.