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Profits are down so the controller decides to change the corporation's accounting policy relating to inventory costing. The change will allow the corporation to report higher income and higher assets, although the physical inventory has not changed. Which of the following statements is most correct? Select one: O a. The corporate form has the advantage of unlimited liability. O b. Sole proprietorships are the most common form of business organization because liability is limited to the amount invested in the business by the sole proprietor. C. The corporate form is preferred over the sole proprietorship because a corporation is easier to form and faces less regulation. O d. The corporate form has the disadvantage of double taxation relative to a sole proprietorship