Which of the following business entities does not file a separate business tax return to report income from operations?

A. Sole Proprietorship

B. S corporation

C. C Corporation

D. Partnership

Deazia is the sole propiertor of Baldwin Hair Salon that reported net income of $44,000 for the year. During the year she withdrew $20,000 from the business for personal use. How much income from the above must Deazia include in her gross income for the year?

A.$20,000

B.$24,000

C.$44,000

D.$64,000