Peter intends to set up a recording studio and business to record and market talent in upstate New York. When deciding which form of business entity would be most appropriate, Peter would normally take into account all of the following considerations except\ Question 23 options:\ \ a) \ \ the liability of the owners.\ \ \ b) \ \ the forms of competitors' business organizations.\ \ \ c) \ \ the need for capital.\ \ \ d) \ \ tax considerations.