With regard to taxation of partnerships, which of the following statements is true?

With regard to taxation of partnerships, which of the following statements is true?
 A) Profits are taxed twice.
  B) Each partner is taxed in the same way as a sole proprietor.
  C) Taxes are paid on a partnership's profits, after which each partner pays taxes on his or her share of profits.
  D) A partnership is exempt from taxes.
  E) The partnership is taxed as a separate entity.

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Question 2 - A marketing intermediary who is an independent sales professional who brings buyers and sellers together and earns a commission on the sale is known as a(n):
 A) retailer.
  B) wholesaler.
  C) jobber.
  D) agent.
  E) limited-line wholesaler.