Hedeon is the sole owner of Cliff Company. For $2023,$ the only income of Cliff was a long$-$term capital gain of $$25,000.$ The business made no distributions during the year to Hedeon. Which of the following statements is true?

a$.$ If Cliff Company is an S corporation, Hedeon will report none of the $$25,000$ long$-$term capital gain on his personal tax return.

b$.$ If Cliff Company is a C corporation, a preferential tax rate applies to the $$25,000$ long$-$term capital gain.

c$.$ If Cliff Company is a C corporation, Hedeon will report the $$25,000$ long$-$term capital gain on his personal income tax return.

d$.$ If Cliff Company is a sole proprietorship, Hedeon must report the $$25,000$ long$-$term capital gain on his personal income tax return.

e$.$ If Cliff Company is an S corporation, the S corporation must pay tax on the $$25,000$ long$-$term capital gain at a flat rate of $21\%.$