25. The income of which of the following legal forms of organization is taxed more than once by the time that income is ultimately distributed to its owner(s), partners, member(s), or stockholder(s)?

A.		Sole proprietorships
B.		Partnerships
C.		Limited Liability Corporation (LLC)
D.		Corporation (regular C corporation)

26. A feature that gives the issuer the opportunity to repurchase bonds at a stated price prior to maturity is called

		A. Stock purchase warrants
		B. Call feature
		C. Conversion feature
		D. None of the above