Which of the Following Statements Is Correct Regarding Partnership or C

Which of the following statements is correct regarding partnership or C corporation tax rates?

A) Partners pay tax on their distributive shares of income at 37%.
B) Partners pay a single tax on their distributive shares of income at the tax rate that applies to the partner's situation.
C) C corporations pay a single level of tax on corporate income at rates up to 35%.
D) C corporations pay tax at 21% and the shareholders pay a second tax of 37% when dividends are distributed.