With regards to a shareholder in an S corporation, which of the following statements is FALSE?

a. If he/she works for the S corporation, that shareholder can just take cash distributions from the corporation and does not have to be paid a salary

b. If he/she works for the S corporation, that shareholder will not be subject to the at-risk rules with respect to the shareholders individual tax return if the S never experiences a loss.

c. If he/she works for the S corporation, that shareholder might be subject to the passive loss rules with respect to the shareholders individual tax return if the S corporation experiences a loss.

d. All of the above statements are true