When the rules governing regular (C) corporations and partnerships are compared, which of the following statements relate only to partnerships:

Excess long-term capital losses are carried back three years, then carried forward five years, to be offset against the entitys capital gains in those years

The entity may claim a dividends received deduction

Net capital gains and losses are passed through the entity to its owners

Charitable contributions are subject to a limitation of 10% of the entitys income

Business profits are subject to double taxation