_____ a Distinct and Major Advantage of the Professional Corporation

_____ A distinct and major advantage of the professional corporation form of organization in comparison with the partnership form of organization is

A) Limited liability with respect to damages arising from professional services.
B) Greater allowable tax deductions for retirement plans.
C) Ease of formation.
D) Exemption from federal taxation of the first $100,000 of earnings.
E) None of the above.