Which of the following is correct? Question 10 Answer a. Under Subchapter K and other provisions of the Internal Revenue Code, a partnership is an aggregation of its partners to be completely disregarded. b. Under Subchapter K and other provisions of the Internal Revenue Code, a partnership is an entity separate and apart from its partners. c. Under Subchapter K and other provisions of the Internal Revenue Code, a partnership is sometimes treated as an aggregation of its partners to be completely disregarded and other times treated as an entity separate and apart from its partners. d. It makes no difference whether a partnership is treated as an aggregation of its partners to be completely disregarded or an entity separate and apart from its partners be completely disregarded or an entity separate and apart from its partners.