Explanation:

- Option 1: Taking something does not have to result in a wrongful gain or loss for it to be considered theft. The mere act of taking with the intent to do so unlawfully constitutes theft.

- Option 2: There must be a dishonest intention when taking something for it to qualify as theft. The dishonest intent differentiates theft from simply borrowing or mistakenly taking something.

- Option 3: Both statements (a) and (b) are accurate. Theft requires both the act of taking and an intention to steal, without the necessity of resulting gain or loss.

- Option 4: This option claims none of the above statements are correct, which is incorrect.

Correct Answer: Option 3 - Both (a) and (b).