Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) Domestic Production Activities Deduction carry overs that originated from pre 2018 tax years are limited to 50% of taxable income until 2025.
B) Deductibility of business interest in a given year is limited to 80% of adjusted taxable income.
C) For expenses incurred after December 31, 2017, no deduction is allowed for any activities involving entertainment, amusement, or recreation, including expenses related to a facility used in connection with these activities.
D) The Dividends Received Deduction for individuals is limited to 50%.