With regard to fringe benefits offered to partners, which of the following is correct? a. partnership-paid insurance premiums provided as compensation for services rendered to the partnership are generally treated as Section 707 (c) guaranteed payments to the recipient partner, b. Partners are treated the same as garden variety employees for all fringe benefit purposes, c. All partnership-paid fringe benefits are federal income tax free for partners, d. All partnership-paid fringe benefits are fully taxable for partners