Carl, Anne, and Al Were Friends in College

Carl, Anne, and Al were friends in college. After graduation they decided to open a computer consulting business. They each have $20,000 to put into the business, and want equal shares of the business. However, they are worried about liability because they had heard of a consultant who crashed a client's computer and was sued for $1,000,000. They also want to avoid double taxation. The most likely form of business organization for them would be a

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