All of the Following Statements Relating to Treasury Regulations Are

All of the following statements relating to Treasury regulations are true except:

A) temporary regulations are issued to provide guidance for the public and IRS employees until final regulations are issued.
B) the rules contained in temporary regulations can never be used as authority by taxpayers but, instead, are meant to aid in taxpayer compliance with IRS rules and regulations.
C) final regulations supersede temporary regulations.
D) proposed regulations are issued to solicit public written comments.