Indicate whether the following statements are "True" or "False" regarding tax planning for partnerships. 

a. For partnerships, income or loss allocations or distributions are required to be proportionate to the ownership interest of each partner. 

b. Any partner can make a tax-deferred contribution of assets to the entity either at the inception of the partnership or later. 

c. If a partnership incurs a loss for the taxable year, careful planning will help ensure that the partners can claim the deduction, such as an additional contribution to the partnership before the end of the tax year. 

d. A partner who owns a majority of the partnership generally should not sell property at a loss to the partnership because the loss is disallowed.