Which of the following statements about the legal forms of for-profit business organization is most correct? a. Corporations are easier to form than are proprietorships. b. Partnerships are applicable when there are more than three owners, while proprietorships are used when there are three or fewer owners. c. Corporations have the advantage of limited liability to owners. d. Hybrid forms of business cannot be used by healthcare organizations. e. Corporations' income is taxed only once, and hence they typically are more tax efficient than are proprietorships or partnerships.