Audrey holds an ownership interest in a business entity. She is in the 24% tax bracket. The entity incurs $30,000 of lodging expense for Audrey, which she believes qualify for exclusion treatment as a qualified fringe benefit. Which of the following statements are correct?

a. If the entity is a C corporation, the effect of the $30,000 expenditure by the corporation on Audrey's tax liability is $0.

b. If the entity is a partnership and Audrey has a 60% interest, the effect of the $30,000 expenditure by the partnership on Audrey's tax liability is an increase of $4,320.

c. If the entity is a sole proprietorship, the effect of the $30,000 expenditure by the sole proprietorship on Audrey's tax liability is $7,200.

d. Only "If the entity is a sole proprietorship, the effect of the $30,000 expenditure by the sole proprietorship on Audrey's tax liability is $7,200" and "If the entity is a C corporation, the effect of the $30,000 expenditure by the corporation on Audrey's tax liability is $0" are correct.

e. "If the entity is a partnership and Audrey has a 60% interest, the effect of the $30,000 expenditure by the partnership on Audrey's tax liability is an increase of $4,320", "If the entity is a sole proprietorship, the effect of the $30,000 expenditure by the sole proprietorship on Audrey's tax liability is $7,200", and "If the entity is a C corporation, the effect of the $30,000 expenditure by the corporation on Audrey's tax liability is $0" are correct.