Brian and Chelsea are starting a new business, BC Enterprises. They both have substantial basis in their ownership interests and are actively involved in the operations of the business. They expect the business to be profitable as soon as they begin operations. They plan to leave the profits in the business and not take distributions for several years. Brian and Chelsea are both in the lowest 10 and 12 percent individual regular income tax brackets. What entity type would be the most advantageous for tax purposes for Brian and Chelsea? A. Schedule C sole proprietorship B. Partnership C. S corporation D. C corporation