A net operating loss realized by a regular C corporation may be less beneficial to its shareholders than a net operating loss realized by a partnership or LLC because:
A. Shareholders are taxed at lower rates than partners
B. A corporate loss can only be utilized by the corporation as a taxable entity in the form of a carry-back and carry-forward, and is not available to the shareholders.
C. corporations are taxed at lower rates than partnerships.
D. None of the above