Greg Watkins owns 100 percent of Speedy Plus Car Wash, Inc. Speedy holds a significant amount of stock of other corporations, mostly other car washes. The other car washes are paying dividends to Speedy. In order to receive the greatest income tax benefit (lowest tax paid), Speedy should elect to be which type of entity?

A. A C corporation.

B. A sole proprietorship.

C. An LLC.

D. An S corporation.