Which of the following statements is CORRECT?

	a.	Corporations of all types are subject to the corporate income tax.
	b.	One of the advantages of a corporation from a social standpoint is that every stockholder has equal voting rights, i.e., "one person, one vote."
	c.	One of the disadvantages of a sole proprietorship is that the proprietor is exposed to unlimited liability.
	d.	It is generally easier to transfer one's ownership interest in a partnership than in a corporation.
	e.	One of the advantages of the corporate form of organization is that it avoids double taxation.