Given the task definition and input, reply with output. In this task, you are given a context and four options. Each option is a suggested ending for the context. You should read the context and pick the best ending for the context. Please answer with "A", "B", "C", and "D". 

[header] How to qualify as a personal service corporation [title] Meet the minimum requirement for providing services. [step] The irs will examine the work of your company. To qualify as a professional service corporation, substantially all of the activities of your business must consist of professional services on the part of employee-owners. <sep> (A) [substeps] Shareholders in a qualified personal service corporation must provide at least 20% of the corporation's services. For example, if your personal service corporation is a law firm, at least 20% of the operations of the corporation must consist of legal services. (B) Pay-as a general rule, the minimum work requirement for an owner under the federal and state employment laws is $100. [title] Create a working relationship with your employees. (C) By recognizing some of these basic elements, you can select which positions can fit or if you'd prefer to remain in your position permanently. Although information on an applicant's position can be found on the irs's website, you can also use the irs's publication of basic information, commonly known as the irs. (D) You will receive, or distribute, an exemption if your non-employees are able to do so. [substeps] These exemptions vary depending on your business's operating structure.

A