Joe Baxter is a college professor who has a consulting business on the side that he runs as a C corporation. He lives entirely off his teaching salary and has never withdrawn any salary or dividend from the consulting business, preferring to save the money within the corporation $($from which it will be withdrawn upon retirement$).$ The corporation currently has retained earnings and profits of $$760,000.$ With which one of the following should Joe be most concerned?

A$.$

Unreasonable compensation

B$.$

Ownership attribution

C$.$

Assignment of income

D$.$

Personal holding company