Taxpayers Decide to Incorporate for Many Reasons

Taxpayers decide to incorporate for many reasons. In which of the following situations would there be an advantage to a taxpayer in incorporating a business?

A) The taxpayer has significant personal losses and is looking for a way to utilize them.
B) The taxpayer has significant personal assets and investment income, and does not need all of the cash from her business in order to pay day to day living expenses.
C) The taxpayer has significant personal assets and investment income, and needs all of the cash from her business in order to pay day to day living expenses.
D) The taxpayer makes significant charitable donations each year and wants to use a corporation to maximize the tax savings from these donations.