Which of the Following Is Unique for an S Corporation

Multiple Choice

Which of the following is unique for an S corporation?

A) The profits and losses of an S corporation are not taxed at the corporate level, but shareholders must include these profits and losses on their individual tax returns.
B) The shareholders of an S corporation must include the firm's profit and losses in their individual income taxes even if no money is distributed to them.
C) There is a maximum limit on the number of shareholders for an S corporation.
D) None of the above statements is unique.