Using the Legend Provided, Classify Each Statement Accordingly

Using the legend provided, classify each statement accordingly.
-The corporation's domestic production activities deduction is claimed by the corporation (not the shareholders) .

A) Applies only to the income taxation of C corporations.
B) Applies only to the income taxation of S corporations.
C) Applies to both the income taxation of C corporations and S corporations.
D) Applies to neither the income taxation of C corporations nor of S corporations.