Which of the Following Is a Reason to Form a Limited

Which of the following is a reason to form a limited liability company rather than an S corporation?

A) There is no limit on the number of owners of a limited liability company,whereas the number of shareholders of an S corporation is limited.
B) All owners of a limited liability company have limited liability,but not all owners of an S corporation have limited liability.
C) A limited liability company can be formed without formalities such as filing papers with the state,whereas an S corporation requires papers to be filed with the state.
D) A limited liability company acts as a flow-through entity for income tax purposes,but an S corporation does not.