Which statement does not apply to sole traders?

a$.$ A person can earn income from more than one business $($sole trader$).$ Taxable income from each business is calculated

iseparately and then finally combined to determine the normal tax liability of the person.

b$.$ The business $($sole trader$)$ is treated as a person, separate from the owner, even though it is not a legal entity.

c$.$ The business $($sole trader$)$ is not seen as a separate taxpayer; therefore, the owner is taxed in his$/$her personal capacity.

d$.$ Personal expenses must not be treated as business $($sole trader$)$ expenses when calculating the combined normal tax liability

of the person.