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B is corrent. Corporations have double taxation which can be avoided in some cases. Typically, the corporation is taxed first and the dividends given to the owners are taxed a second time. Although the partnership does typically file a tax return, this is for information purposes to see that the partners are taxed on their share.
A is incorrect because the corporation can do business in its own name and benefit from the shareholders’ limited liability.
C is incorrect because a corporation is considered to have a perpetual existence and continue to exist until merged, dissolved, etc.
D is incorrect because the corporation can issue shares of stock in which the shareholders have limited liability.