Which of the Following Areas Have a Major Difference in Accounting

Multiple Choice

Which of the following areas have a major difference in accounting treatment by sole traders and partnerships and accounting treatment by companies?
I. Accounting for GST
II. Accounting for equity
III. Distributions to owners
IV. Accumulation of profits
V. Accounting for inventory
VI. Accounting for income tax

A) I, IV and V
B) I, II and III
C) II, III, IV and VI
D) III, V and VI