Kyle, Mary, and Bob are starting a house painting business. They will each contribute $20,000 for their ownership stakes. For estate planning purposes, Bob's investment has to be made through his LLC (i.e., his company and not Bob will be the owner of Bob's ownership stake in the house painting business). Their priorities in rank order are to (1) minimize taxes, (2) protect personal wealth, and (3) minimize legal and filing fees. The house painting business should be formed as:

A. A corporation taxed under Sub-S

B. A limited partnership taxed under Sub-K

C. A limited liability company taxed under Sub-K

D. A limited liability company taxed under Sub-S