Choice "B" is correct. LLCs can select whether to be taxed as a partnership, corporation or sole proprietorship. An LLC with at least two owners is taxed as a partnership unless an election is made to be taxed as a corporation. Choice "a" is incorrect. An LLC cannot become a public company. It must convert to a corporation before issuing an IPO.Choice "d" is incorrect. All LLC members generally have the right to amend the LLC operating agreement, provide input, and manage LLCs. The Dorians may not view this “sharing” as a positive feature of their organization.Choice "c" is incorrect. A single-member LLC is considered a disregarded entity for federal income tax purposes and is treated as a sole proprietorship. It appears that both Jane and John Dorian will be “members” and should be able to elect either a partnership or corporation for tax purposes.