Which of the following is an advantage associated with C corporations?

A) Dividends to the C corporation's common shareholders are not guaranteed and occur at the pleasure of the board of directors.

B) There is significant ongoing paperwork required to properly maintain a corporation.

C) A C corporation's shareholders cannot write off the initial losses often suffered by a start-up on their personal income tax returns.

D) Beyond issuing just common stock, a C corporation has the ability to issue convertible notes, preferred stock, and stock options and also to develop and maintain other sophisticated debt, equity, or compensation offerings that other legal forms of business generally cannot.