Cassey owns and operates a website development firm in San Francisco, and her business currently files taxes as a C$-$Corporation. She recently became aware that the latest TCJA law is the largest piece of tax reform legislation enacted in over three decades. This new tax law would affect her business in dramatic ways; generally, for eight years beginning January $1,2018$ through December $31,2025.$ Which of the following is seen as the most important benefit$/$advantage for Cassey?

a$)$ Her firm will be paying a corporate tax rate of $21\%.$

b$)$ The corporation can offer employees a pension plan.

c$)$ The corporation has substantial medical expense deductions $.$

d$)$ The corporation can distribute dividends to its shareholders $.$