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C is corrent because a corporation is recognized as a separate legal entity except when the creation of or transfer of property to the corporation is used to perpetrate a fraud upon creditors. In these situations, the courts may disregard the entity and "pierce the corporate veil," leaving the shareholders with unlimited liability for corporate obligations.
A is incorrect because creating a corporation for tax savings is a valid reason for forming the corporation.
B is incorrect because one main advantage of a corporation is the limited liability of its owners; thus, this is a proper motive for creating a corporation.
D is incorrect because a wholly owned subsidiary is recognized as a separate legal entity unless it is merely an "agent" or instrumentality of its parent corporation.