Asker Company earned $$30,000$ of interest on municipal bonds this year. Asker also donated $$150,000$ to the Red Cross. Which of the following statements is true?

a$.$ If Asker is a partnership, the municipal bond interest is taxable to the partnership.

b$.$ If Asker is an S corporation, the shareholders are not allowed a deduction for the contribution.

c$.$ If Asker is a C corporation, and distributes the earnings to the shareholders, the dividend is not taxable.

d$.$ If Asker is a C corporation, the municipal bond interest decreases E & P$.$

e$.$ If Asker is a partnership, the contribution is reported on Schedule K$1.$