Wheels Enterprises, a car manufacturer, is a closely held corporation, Profits are taxed to the owners as ordinary income but not to the corporation as a unit. The owners have mutually agreed that their total number will never exceed 35 and that none of the shareholders can be a non-resident alien. In this scenario, Wheels is an example of a(n)..... corporation. O professional O eleemosynary O Subchapter S O Subchapter C