Which of the following is NOT a tax disadvantagefor a C Corporation (regular corporation that has not made an S Election)owning investment real estate?

A.	Possible double taxation when the corporation sells appreciated real estate at a gain.
B.	Possible Assessment of Accumulated Earnings Tax.
C.	The possibility of being classified as a personal holding company and thus being subject to a penalty tax on undistributed personal holding company income.
D.	The inability of shareholders of the Ccorporation to deduct rental losses against their personal income.
E.	All of the above are tax disadvantages of C corporations owning investment real estate.