.Dang N. and her brother, Hung, decide to set up a business together.They do some research and engage an accountant with instructions to form an entity that will both shelter their personal assets from claims arising out of the operation of the business, and provide for 'pass-through' tax treatment of entity profits and losses that can be reported on their personal tax returns.What entities would the accountant consider?

a."C" corp.

b.Subchapter "S" corp.

c.Limited Liability Company ("LLC")

d.Both b. and c.