Which of the Following Statements Is True of a Corporation

Which of the following statements is true of a corporation?

A) An S-corporation can have no more than 500 stockholders.
B) All profits of an S-corporation do not pass directly to the stockholders as they would pass to the partners in a partnership.
C) Profits earned in C-corporations are taxed only once at the corporate tax rate.
D) S-corporations have less limited access to capital compared to C-corporations.