A Difference between a C corporation and an S corporation is:

a. an S corporations earnings are taxed only when income is distributed to shareholders, a C corporation taxes at the corporate level and when income is distributed to shareholders.

b. a C corporation is not subject to tax at the entity level, while an S corporation is subject to tax at the entity level.

c. a C corporation is a pass-through entity, while an S corporation has double taxation.

d. an S corporation is a legal, taxable entity, while a C corporation is not.