Which of the Following Statements Is NOT True

Which of the following statements is NOT true?

A) The traditional form of the corporation is called a C-Corporation (C-Corp)
B) The income and losses of S-corporation (S-Corps) pass through to the tax returns of its owners and are then taxed at the individual rates
C) A benefit corporation (benefit corp) is a tax exempt nonprofit corporation
D) A Limited Liability Company (LLC) can choose whether to be taxed as a partnership or as a corporation