Determine whether each characteristic describes a general partnership $($GP$),$ limited liability company $($LLC$),$ both, or neither.

$\backslash$table$[[$Characteristic$,],[$a$.$ Must pay a business $($corporate$)$ income tax.,$],[$b$.$ When the business cannot pay its debts, creditors can take the owners' personal assets,$],[$c$.$ All owners can have management duties.,$],[$d$.$ The owners are often referred to as members.,$],[$e$.$ Ownership is split among two types of owners: general and limited partners.,$],[$f$.$ Owners have limited liability,$]]$