Which of the following, if true, would strengthen the case for establishing the business as a C corporation?

a$.$ They have carefully considered the tax implications of business ownership and do not want to pay corporate income tax.

b$.$ They intend to raise capital by taking the company public as quickly as possible.

c$.$ They do not want the burden of having a board of directors, holding annual meetings, and filing annual reports.

d$.$ The owners have no intention of selling shares to the general public and do not plan to have many investors.