Each of the following business entities have "flow-through" or "pass-through" taxation in which the owners of the business are taxed for any profits they receive. Which of the following business entity is not a pass through entity but rather its income is taxed twice: one at the business entity level and also at the owner level?

	a.	General Partnership
	b.	Limited Partnership
	c.	C-corporation
	d.	S-corporation