From a Financial Liability Perspective,which of the Following Is the Most

From a financial liability perspective,which of the following is the most likely reason for a corporation to be viewed as the most risk-aversive form of business entity?

A) It forms a distinct legal entity, liable for its own obligations.
B) Any entity that deals with a corporation may demand personal guarantees.
C) It shields directors from negligent acts of management.
D) It provides limited liability to the corporation's directors.