Tomo is a sole proprietor and owns a restaurant. When the economy falters, he is forced to close his restaurant and owes creditors nearly $$24,000.$ The creditors can go after not only Tomo's business assets but also his personal property such as his house, car, and personal bank account. This demonstrates the concept of

A$.$ a tender offer

B$.$ divestiture

C$.$ double taxation

D$.$ limited liability

E$.$ unlimited liability