Which of the following is NOT considered a legal entity?

A sole proprietorship is not considered a legal entity because it does not constitute a separate legal structure that is distinct from its owner. In a sole proprietorship, the individual owner is personally liable for all debts and obligations incurred by the business. This means that there is no legal distinction between the owner and the business, making it one of the simplest forms of business organization.

In contrast, a general partnership, limited liability company (LLC), and corporation are all recognized as legal entities. These entities can enter into contracts, own property, and be liable for their own debts separate from their owners or members. This separation provides a layer of protection for the individuals involved, especially in the case of LLCs and corporations, where owners typically enjoy limited liability.