Consider a new business venture selling Lemonade which your roommate Maria would like to launch with her sister following graduation. She had assumed they should be partners and read on the internet that she needs to set up a legal entity for the venture. Advise her on whether a corporation would be the best course of action as the entity for the venture by (A) providing 2 primary legal advantages of a corporation over a traditional general partnership, and (B) 2 primary legal negative factors against using the corporate form.