$.$ Beatrice and two friends want to start a cupcake bakery. They feel they will need to hire two people to help bake the cupcakes and one administration clerk. What will be a major consideration in how they legally organize their business?

a$.$ the profitability of the cupcakes

b$.$ the needs of the entity and$/$or owners

c$.$ the benefits available for the bakers and administrative clerk

d$.$ the procedures for termination or liquidation for the bakers and administrative clerk