Content AreaWhich of the following is a correct definition of a concept related to partnership taxation? a. The aggregate concept treats partners and partnerships as separate units and gives the partnership its own tax personality. b. The partnership's outside basis is defined as the sum of each partner's capital account balance. c. A partner's capital-sharing ratio is defined as the percentage of partnership assets (capital) that would be allocated to the partner upon liquidation of the partnership. d. A special allocation is defined as an amount that could differently affect the tax liabilities of two or more partners