Which of the following statements is$/$are True?

Select one:

a$.$ All of these statements are true.

b$.$ Decision makers should always be aware of ethical conflicts, ask questions when needed, and be aware of pressures on a firm's management to make choices that are not in the company's or owner's best interest.

c$.$ Partnerships are not separate entities for legal and tax purposes.

d$.$ The'Securities and Exchange Commission $($SEC$)$ is the governmental agency that regulates the stock market and enforces reporting standards for publicly traded corporations.

e$.$ Borrowing money from the bank would be an example of a temporary financing activity.