Understanding the theme details in style.css

Understanding the theme details in style.css

I'm developing a theme for a friend, and I'm not sure what to put for the
author, author uri, etc. Here is the Twenty Ten code:
/*
Theme Name: Twenty Ten
Theme URI: http://wordpress.org/
Description: The 2010 default theme for WordPress.
Author: wordpressdotorg
Author URI: http://wordpress.org/
Version: 1.0
Tags: black, blue, white, two-columns, fixed-width, custom-header,
custom-background, threaded-comments, sticky-post, translation-ready,
microformats, rtl-language-support, editor-style, custom-menu (optional)
License:
License URI:
General comments (optional).
*/
For Author, is that the blog owner, or the theme creator?
Author URI, is that the blog owner's personal website, or the creator's?
License & License URI, these are not open source. How do I specify that?