Sven is opening a small side business hand making sleighs to sell during the Christmas season. He has had to take out a small loan to purchase some equipment. This business will only be part-time as Sven plans to continue with his full-time work as a house framer. Why would he consider opening his business as a sole proprietorship?

	a.	The business is not easily transferred or sold.
	b.	It offers a way to defer profits.
	c.	It offers limited liability.
	d.	It offers less complexity and paperwork.