Which of the following is NOT an advantage of a C corporation?

A$.$ Owners are liable only for the debts and obligations of the corporation up to the amount of their investment.

B$.$ The ability to share stock with employees through stock option or other incentive plans can be a powerful form of employee motivation.

C$.$ The mechanics of raising capital are easier.

D$.$ Stock is liquid if traded on a major stock exchange.

E$.$ Income is taxed at the corporate and shareholder levels.