ABC, Inc. is a C corporation with two 50% shareholders, Maria and Stuart. Maria works full-time for the corporation and receives a salary of $65,000 per year for her work. Stuart does not perform services for the corporation. In addition, this year, the corporation decided to make a distribution of $50,000 of profit to each shareholder ($100,000 total). Which of the following is TRUE?

a] The corporation may elect to treat the 050,000 profit distributions as salary and report Form W-2 wages of $115,000 for Maria and $50,000 for Stuart.

b] The corporation may deduct Maria's $65,000 in salary on its corporate income tax return.

c] The corporation will pay income tax at a rate equal to the weighted average of each shareholder's personal marginal tax rate.

d] Stuart's personal assets can be accessed by the creditors of ABC corporation if ABC defaults on its debts.