Income tax 2

There are several benefits to incorporating a business. Which of the following is NOT a benefit of incorporating? Select one or more: O a. There is greater flexibility to bring family members on board as owners. b. The small business deduction provides a tax reduction on the first $500,000 of active busin income. o c. The owner/employee may participate in a registered pension plan through the corporation d. Dividends paid to shareholders are deductible business expenses