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Indicate whether the following statements are "True" or "False" regarding the economic effect test. a. A partner with a negative capital account is not required to restore that account upon liquidation of the interest. b. An allocation of income or gain to a partner must increase the partner's capital account, and an allocation of deduction or loss must decrease the partner's capital account. When the partner's interest is liquidated, the partner must receive net assets that have a fair market value equal to the positive balance in the capital account. C