Ian Owned His Own Dry Cleaning Shop, but He Later

Ian owned his own dry cleaning shop, but he later sold it to his cousin Leighton. Leighton incorporated the business and is the only stockholder. Which of these is the MOST likely reason for the incorporation?

A) Leighton wanted to sell shares of stock to raise capital.
B) Leighton wanted to be able to hire workers.
C) Leighton wanted to have limited liability.
D) Leighton wanted to be able to sell the business when he retired.