windows 7 - Who should own the root folder of a drive?

All partitions are NTFS. The system is Windows 7 Pro. It does not belong to a domain. I do use shared folders occasionally (both via the Homegroup and old school sharing). Should I set the owner to be Administrators or SYSTEM for a

A) fixed drive partitions? (C: and D:)

B) removable drive partitions? (U: and V:)

C) Is it ok to make every object on the drive inherit the new ownership?

I just realized that I had some messy settings because I turned UAC on for the first time in years and I am now getting some undesirable prompts. I already have permissions set properly and I am only concerned with ownership.