Which of the following is not an advantage of a general partnership?

A) Business losses can be deducted against the partners' other sources of income.
B) The skills and abilities of more than one individual are available to the firm.
C) The liquidity of each partner's investment is low.
D) Creating one is relatively easy and inexpensive compared to a C corporation or limited liability company.
E) It is not subject to double taxation.

C