Answer:
The correct answer is letter "D": sole proprietor.
Step-by-step explanation:
A sole proprietorship is a type of organization where the owner is only one person and the individual files taxes on the profits earned with the business. Under this regime, the owner is fully liable for the company which implies personal assets can be considered in front of debt.
When it comes to reporting equity, a sole proprietorship does it in the same way as a Limited Liability Corporation (LLC). The only difference relies on reporting the equity under the sole proprietor name rather than the name of the LLC.