Which of the following is a correct definition of a concept related to partnership taxation?

a.	A partners capital sharing ratio is defined as the percent of partnership profits that will be allocated to the partner.
b.	The partnerships inside basis is defined as the sum of each partners capital account balance.
c.	The entity concept treats partners and partnerships as separate units and gives the partnership its own tax personality.
d.	A special allocation is defined as an amount that could differently affect the tax liabilities of two or more partners.
e.	None of these statements is correct.