In the Context of Legal Forms of Business, Identify a Benefit

In the context of legal forms of business, identify a benefit of a Subchapter S Corporation over a Subchapter C Corporation.

A) A Subchapter S Corporation can have a larger number of investors than a Subchapter C Corporation.
B) A Subchapter S Corporation is easier to form than a Subchapter C Corporation.
C) A Subchapter S Corporation generally pays lower taxes than a Subchapter C Corporation.
D) A Subchapter S Corporation has more potential for future expansion than a Subchapter C Corporation.