All of the Following Steps Are Suggested When Counselors Open

All of the following steps are suggested when counselors open private practices, EXCEPT

A) obtain a federal tax ID number if there are any employees.
B) apply and obtain a business license.
C) purchase liability, property damage, or other types of insurance.
D) form a corporation, because it is the only way to protect your personal assets.
E) obtain a professional license if one is required in the state to practice counseling independently.