Which of the Following Is an Advantage of Partnerships

Which of the following is an advantage of partnerships?

A) A partnership is practical because only a limited number of persons can be partners.
B) A partnership is easily formed because it is based on a contract among persons.
C) Each partner's liability is unlimited.
D) Partners are taxed on their share of the partnership's profits, whether the profits are distributed or not.
E) A partnership is dissolved anytime a partner ceases to be a partner, regardless of whether the reason is withdrawal or death.