Which of the Following Statements Regarding Intermediate Sanctions Is Correct

Which of the following statements regarding intermediate sanctions is correct?

A) Intermediate sanctions are self-assessing (i.e., calculated and paid by the taxpayer rather than being imposed by the IRS) .
B) The excise tax is imposed on the exempt organization and on disqualified persons.
C) Both a first-level tax and a second-level tax may apply.
D) The corporate Federal income tax rates apply in calculating the amount of the tax liability.