According to Ian Redpath and Brian O'Sullivan, which of the following is correct regarding a partner's three accounts related to the partner's interest in a partnership?

a) A partner's capital account, inside basis, and outside basis may all be equal. b) A partner's capital account, inside basis must all be equal. c) A partner's inside basis must equal his/her capital account. d) A partner's inside basis must equal his/her outside basis.