Which fact indicates that Apple Computers must be a C-Corp but not an S-Corp? A. Apple Computers' outstanding shares of 15 billion exceeds 100 shares. B. The corporate tax rate of 21% is less than the personal ordinary tax rate of 35%. C. Apple Computers has a chief executive officer. D. All of Apple Computers' shareholders have limited liability. E. It pays a dividend of $1.00 per share, which is less than its earnings per share of $6.09.