Which Is the Correct Statement Regarding the Taxation of Income

Which is the correct statement regarding the taxation of income?

A) Interest income and dividend income are both at the same rate as ordinary income under current tax law.
B) Interest income is taxed at the same rate as ordinary income; dividend income is taxed preferentially under current tax law.
C) Interest income, dividend income, and long-term net capital gains are all taxed at lower rates than ordinary income under current tax law.
D) Interest income and long-term net capital gains are both taxed preferentially while dividend income is taxed at the same rate as ordinary income under current tax law.