Which of the following statements is CORRECT?

	a.	Corporate shareholders are exposed to unlimited liability.
	b.	Corporations generally face fewer regulations than sole proprietorships.
	c.	It is usually easier to transfer ownership in a corporation than it is to transfer ownership in a sole proprietorship.
	d.	Shareholders in a regular corporation (not an S corporation) pay higher taxes than owners of an otherwise identical proprietorship.
	e.	Corporate shareholders are exposed to unlimited liability, and this factor may be compounded by the tax disadvantages of incorporation.