A Limited Liability Company with More Than One Member Is

A limited liability company with more than one member is taxed as a partnership:

A) in all circumstances
B) only if at least four of six listed attributes are present in the limited liability company
C) only if no more than four of six listed attributes are present in the limited liability company
D) only if all six listed attributes are present
E) if the limited liability company has not elected to be taxed as a corporation