Larry wants to start and operate his own small family grocery store in Eaton, Ohio. Larry is not concerned about the business continuing in some form after he decides to either retire or leave the business for some other reason. He also knows that he does not intend to invest an amount than he can personally afford and he plans to carry sufficient liability insurance to cover any injuries which could occur on the property of the grocery store. Finally, Larry wants to avoid any formalities in the creation of this business. Which form of business best fits Larry's needs and desires?

A.A proprietorship because not only is it easy to form and provides Larry complete control of his business, but it also protects Larry from any liability beyond his initial investment.

B.A sub chapter S corporation because there are no formalities in the creation of such a corporation, and the entity is not subject to double taxation as would be the normal case with a corporation.

C.A sole proprietorship because a sole proprietorship while having a limited life and unlimited personal liability is easy to creat and provides Larry with total control of the business.

D.A general corporation because there are no formal creation requirements, and Larry can be the sole shareholder.