Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) The S corporation's separately stated items are in general the same ones that apply in partnership taxation.
B) An election for an S corporation to use the Sec. 179 expensing election is made by the corporation and not by its shareholders.
C) An S corporation cannot claim a dividends- received deduction.
D) All of the above are true.