Indicate whether the following statements are "True" or "False" regarding the effect on results of operations of the conduit and entity concepts. a. Application of the entity concept results in the earnings components losing their identity when they are passed through to shareholders in the form of dividends. b. The conduit concept allows any item that is subject to special treatment on the taxpayer-owners' tax return to be reported separately to the owners. c. The conduit concept is responsible for producing potential double taxation for the C corporation form. Indicate whether the following statements are "True" or "False" regarding employment taxes and the various types of entities. a. The wages of employees of the sole proprietorship are subject to FICA taxes, which must be matched by the sole proprietorship. b. A partner in a partnership is not considered to be an employee. C. The wages of employees of the limited partnership are subject to FICA taxes, which must be matched by the limited partnership. d. A shareholder who works for the C corporation is not considered an employee of the corporation. e. A shareholder's share of the net earnings of an S corporation is considered self- employment income