Which statement accurately describes the taxation of close corporations?

a$.$ Close corporations pay double the tax rate compared to companies.

b$.$ Close corporations are exempt from all forms of taxation.

c$.$ Members of a close corporation are taxed on the CC$\text{'}$s income.

d$.$ Taxation of a close corporation is at a fixed rate irrespective of income.

e$.$ A close corporation is taxed separately from its members.