Which of the following accurately reflects how compensation for services is reported for the owner?

A - Jake, a partner in QYX, will receive Form W-2 from QYX reporting his compensation from the partnership.

B - Lisa, a 10% owner in an S corporation, will receive Form W-2 reporting her compensation from the S corporation.

C - Kyle, a sole proprietor, will receive Form 1099-NEC from his business reporting his compensation.

D - Nora, a 10% owner of a C corporation, will receive a Form 1099-DIV reporting her share of income form the corporation.