麻烦翻译和解释一下题目和答案

问题如下：

Corporate issuers are characterized by all of the following except:

选项：

A.

Corporate income is taxed at both the corporate and personal levels

B.

Owners do not need to be involved in management of the company.

C.

The owners of the corporation are not legally distinct from the corporation.

解释：

C is correct. A corporation is a legally separate entity from its owners.

A is incorrect because corporate income is taxed at both the corporate and personal levels unless the company pays zero dividends.

B is incorrect because shareholders are not required to exercise management control over the company. While in some cases, a large shareholder may serve as senior management or be on the board of directors, most shareholders do not take on management responsibilities.