According to Ian Redpath and Brian O'Sullivan, which of the following statements is correct regarding choice of entity?

	A.	Most clients should be transitioned to C corporation status because of the 21% tax rate.
	B.	Most clients should be transitioned to S corporation status because of the potential FICA savings.
	C.	Most clients should be transitioned to sole proprietorship status because of the reduced paperwork requirements.
	D.	Most clients should be transitioned to another entity if an analysis of their specific fact pattern warrants such a transition.