An individual wanting to start a business wants to have a flow-through tax entity for a business structure. The individual has a family member who will lend money to the business, but the family member insists that the individual be personally liable for the business and all of its debts. This stipulation is acceptable to the individual, who wants to start the business as easily as possible.  

Which business entity is appropriate in this situation?

• Limited liability company
• S corporation company
• Sole proprietorship
• C corporation