Which of the Following Is True About the Religious Freedom

Which of the following is true about the religious freedom provision of the First Amendment, which prohibits any legislation respecting an establishment of religion or prohibiting the free exercise thereof?

A) It has never been incorporated by the Fourteenth Amendment.
B) It confirms that the country was founded as a Christian nation.
C) It requires the states to tax churches and other major religious institutions at the same rate as businesses.
D) It at first only applied to actions of the federal government.