Which of the following is not a tax motive for liquidating a corporation?

A) The corporation's shareholders decide to cease operations.

B) By liquidating the corporation and having its shareholders hold the assets in an unincorporated form, the marginal tax rate applied to earnings may be reduced.

C) If the assets are producing tax losses, it may be advantageous for the shareholders to hold the assets in an unincorporated form and deduct the losses on their personal tax return.

D) Avoidance of double taxation.