Which of the following statements is NOT correct?O a$.$ Business income from sole proprietorships and partnerships flow onto the owner's personal tax return. b$.$ Investment counsel fees are always deductible, regardless if it results in property income or loss. c$.$ The calculation of rental income can use either the accrual or cash basis for accounting as long as it is consistent. d$.$ Interest on money borrowed to earn investment is deductible even if it results in a net loss.