Which of the following statements is CORRECT?

A. It is usually easier to transfer ownership in a corporation than it is to transfer ownership in a sole proprietorship.

B.	Corporate shareholders are exposed to unlimited liability.
	C. Corporations generally face fewer regulations than sole proprietorships.
	D. Corporate shareholders are exposed to unlimited liability, and this factor may be compounded by the tax disadvantages of incorporation.
	E. Shareholders in a regular corporation (not an S corporation) pay higher taxes than owners of an otherwise identical proprietorship.