Why are some items of partnership income or loss separately stated on the partnership's Schedule K and the partners' Schedules K-1? Select the correct answer(s). Question 5Select one or more: a. For accuracy b. Because the income or loss items may have different tax consequences to the partners if separately stated than if not separately stated. c. To preserve the character of the income and loss items. d. It is a Subchapter K pass-through scheme reflecting a pure aggregate theory