Which taxpayer will NOT file Schedule C (Form 1040) to report business activity?

A- Becky and her spouse Chris are married and file a joint return. They are the only owners of a business in which they materially participate. The business does not have limited liability status under state law. Becky and Chris elect not to be treated as a partnership.

B - Albert is the sole owner of an unincorporated business. The business is a limited liability company under the laws of the state in which business is conducted.

C - Sydney is an independent contractor with a ride-hailing company. She received Form 199-K showing payments received through the ride-hailing platform.

D - Paul and his sister Clara are the only owners of an unincorporated business in which they materially participate. The business does not have limited liability status under state law.