Which of the Following Is True

Multiple Choice

Which of the following is true?

A) The process of pooling mortgages or other types of loans and then selling claims or securities against that pool in a secondary market is called capitalization.
B) Corporations pay taxes on all dividends received from other corporations, no matter their share of ownership.
C) Corporations may pay taxes depending on their percentage of ownership.
D) Capital gains are treated separately from ordinary corporate income for tax purposes.