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D is corrent because a corporation is considered a separate legal entity from its owners (the shareholders). Generally, the shareholders are not personally liable for the debts of the corporation. This is normally true even concerning a principal stockholder who is a director and chief executive officer of the corporation. However, if the purpose of incorporation is to defraud the creditors, then the courts will "pierce the corporate veil" and hold the shareholders personally liable.
A is incorrect because a corporation is considered a separate legal entity from its owners (shareholders). Thus, the shareholders are not personally liable for the debts of the corporation; however, the courts will "pierce the corporate veil" and hold the shareholders personally liable if the purpose of incorporation is to defraud the creditor.
B is incorrect because the bankruptcy of the corporation would not affect Skipper’s right to file bankruptcy in the future. The separate legal entity concept would allow Skipper to file bankruptcy even though Canarsie Grocery Corporation has filed within the 8-year period.
C is incorrect because claims for services rendered by insiders (a director is an insider) are only allowed to the extent the court decides the claims are reasonable. Even if the court decides the claim is reasonable, the priority given to wage claims in a bankruptcy proceeding does not include salary claims by officers of the corporation.