All of the following will pass through the tax treatment of their business to the individual taxpayers who own it EXCEPT:

A)Presto, LLC, a sole proprietorship. The owner teaches dance and exercise classes.

B)Stanton, Morris, and Reardon, L.P., a law partnership. The firm has three partners.

C)Wally & Eve, Inc., an S corporation. The business specializes in matchmaking services.

D)Axiom, Inc., a C corporation. The business ships packages for commercial vendors and has three shareholders.