Which One of the Following Is Not Part of the Dividends-Paid

Which one of the following is not part of the dividends-paid deduction for accumulated earnings tax purposes?

A) Dividends paid within 2½ months after the close of the tax year ("throwback dividends")
B) Dividends paid during the year
C) Deficiency dividends
D) Consent dividends paid on the last day of the year
E) None of the above