There Are Several Benefits to Incorporating a Business

There are several benefits to incorporating a business.Which of the following is NOT a benefit of incorporating?

A) The small business deduction provides a tax reduction on the first $500,000 of active business income.
B) Dividends paid to shareholders are deductible business expenses.
C) There is greater flexibility to bring family members on board as owners.
D) The owner/employee may participate in a registered pension plan through the corporation.