Which of the following statements about a sole proprietorship is correct?

A. A sole proprietor may not use a business or trade name other than their legal name

B. A sole proprietor has the same government rules and tax regulations affecting it as other types of corporations

C. A sole proprietorship is a type of business entity that is owned and operated by one individual and in which there is no legal distinction between the owner and the business

D. A sole proprietorship is owned and controlled by one person and there cannot be any employees working for him or her