What are the disadvantages of setting up a professional corporation?

$1.$ More paperwork required than with a sole proprietorship.

$2.$ Must choose between salary or dividends.

$3.$ Incorporating is expensive.

$4.$ Cannot use the lifetime capital gains exemption.

a$.$

$1$ and $3.$

b$.$

$1$ and $2.$

c$.$

$2$ and $3.$

d$.$

$3$ and $4.$