Indicate whether the following statements are "True" or "False" regarding the tax treatment of various forms of conducting a business.

a$.$ The income of a C corporation is subject to double taxation.

False

b$.$ The tax attributes of income and expense items of a C corporation pass through the corporate entity to the shareholders.

False

c$.$ The net income of a proprietorship is subject to the self$-$employment tax, as are some partnership allocations of income to partners.

d$.$ No entity$-$level Federal income tax is typically assessed on S corporations, limited liability companies $($LLCs$),$ or partnerships.