Answer:
b) a pass-through entity
Explanation:
A pass - through entity -
It is the method , used for some specific business plan in order to decrease the effect of the double taxation , is known as the pass - through entity .
In the method of pass - through entity , the income tax is not paid at the very corporate level .
And , hence , in this method , the income is assigned to the respective owners and therefore , the income tax are imposed to the respective owners individually .