The maturity curve method of job evaluation and pay administration uses all but which one of the following values for recognizing an incumbent's rate of pay?

An opportunity cost is ________

A) the cost incurred to gain the opportunity to make a sale B) the benefit gained by choosing a certain course of action C) the benefit given up by choosing an alternative course of action D) costs that have been incurred in the past

An S corporation cannot have more than 100 shareholders

Indicate whether the statement is true or false