Juanita owns 45% of the stock in a C corporation that had a profit of $120,000 in 2010. Carlos owns a 45% interest in a partnership that had a profit of $120,000 during the year. The corporation distributed $20,000 to Juanita, and the partnership distributed $20,00 to Carlos. Which of the following statements relating to 2010 is incorrect? a. Juanita must report $20,000 of income from the corporation b. The corporation must pay corporate tax on $120,000 of income c. Carlos must report $20,000 of income from the partnership d. the partnership is not subject to federal entity-level income tax. e. none of the above