Javier Is the Sole Proprietor of a Golf Shop

Multiple Choice

Javier is the sole proprietor of a golf shop. Because he is a sole proprietor, any profit Javier's business earns is:

A) totally tax-free.
B) taxed only as Javier's personal income.
C) taxed twice, once as business income, then again as Javier's personal income.
D) taxed only if and when it is distributed to investors.