Carl,Anne,and Al Were Friends in College

Carl,Anne,and Al were friends in college.After graduation they decided to open a company that sells computer printer ribbons and cartridges.They each have $20,000 to put into the business,and want equal shares of the business.They are not worried about liability because they are not actually going to work on printers or work in their customer's place of business.They also want to avoid double taxation.The most likely form of business organization for them would be a

A) sole proprietorship.
B) Subchapter S corporation.
C) limited partnership.
D) corporation.
E) partnership.