In the capitalization of a small business corporation that earns active business income eligible for the small business deduction (SBD), why would share capital most likely be preferred over interest-bearing shareholder loans?

a) Shares are easier to dispose of.

b) Dividend income is taxed at a lower rate because of the dividend tax credit.

c)The immediate tax paid by the corporation and the shareholder is lower.

d) Interest income is fully taxed to the shareholder.