Which of the following statements about the allocation of partnership profit or loss is false?

a. Partnership agreements sometimes allow for a salary payment as part of the profit allocation process, computed as a fixed payment or variable rate based on some measure of output.

b. Salary payment is allocated to the partner and the net profit after this payment is allocated to the partners based on a profit-sharing ratio.

c. Uniform Partnership Act of 1997 states that a partner is not entitled to remuneration for services performed for the partnership.

d. All of the above are true.