Which of the following statements is correct? a. The sale of a corporation is treated either as the sale of the corporate stock or as the sale of the individual assets. b. The sale of an unincorporated sole proprietorship always is treated as the sale of the individual business assets. c. The sale of a partnership is treated as the sale of the individual assets only if the sales transaction is structured as the sale of the individual assets. d. "The sale of an unincorporated sole proprietorship always is treated as the sale of the individual business assets," "The sale of a partnership is treated as the sale of the individual assets only if the sales transaction is structured as the sale of the individual assets," and "The sale of a corporation is treated either as the sale of the corporate stock or as the sale of the individual assets" are correct