Which of the following statements is false concerning forms of business organization?

a$.$ A sole proprietorship is an easy type of business to form.

b$.$ It is easier for a corporation to raise large sums of money than it is for a sole proprietorship or partnership.

c$.$ A corporation has tax advantages over the other forms of business organization.

d$.$ Owners of sole proprietorships and partnerships have personal liability for the debts of the business while owners of corporations have limited legal liability.