Which one of the following is a true statement regarding the allocation of partnership debt among the partners for purposes of calculating basis?

a.Nonrecourse debt is not allocated to general partners unless they personally guarantee the debt.

b.In a limited liability partnership, debt is allocated among the managing partners, but not the partners with "limited liability".

c.No debt is allocated to LLC members because they are not liable for entity debts.

d.For basis purposes, partnership debt is allocated among the partners even if no partner is personally liable for the debt.

e.In a limited partnership, debt is only allocated to general partners.