18.The three Crosby children intend to form a business. The business will borrow $900,000 from a local bank. Which of the following statements is true? a.Regardless of whether the business is a partnership or an S corporation. the owners will include the bank debt in the tax basis of their ownership interests. b.From a liability standpoint, the owners should be indifferent as to whether they are a general partnership or an S corporation. c.lf the business is an S corporation. the owners can allocate income and losses in any reasonable manner. d.lf the business is a partnership the owners can allocate income and losses in any reasonable manner