Which of the following is a correct?

	a.	Partners in a general partnership have unlimited liability for partnership debts, whereas shareholders of a corporation have no personal liability (generally) for entity debt.
	b.	Partnership income is subject to a single level of taxation; corporate income is double taxed.
	c.	Partnerships may specially allocate income and expenses among the partners, provided the substantial economic effect requirements are met; corporate dividends must be proportionate to shareholdings.
	d.	None of the above statements are correct.
	e.	All of the above statements are correct.