Which of the following is not a true statement?

		For shareholder-employees who own 2 percent or less of the entity, the S corporation gets a tax deduction for qualifying fringe benefits, and the benefits are nontaxable to the employees.
		For shareholder-employees who own more than 2 percent of the S corporation, the S corporation gets a tax deduction, but the otherwise qualifying fringe benefits are taxable to the shareholder-employees who own more than 2 percent.
		S corporation owners who also work for the S corporation have a tax incentive to pay themselves a low salary.
		An S corporation shareholder's allocable share of ordinary business income (loss) is not classified as self-employment income for tax purposes.
		An S corporation shareholder's allocable share of ordinary business income (loss) is classified as self-employment income for tax purposes