Concepts of Income and Capital Include All of the Following

Concepts of income and capital include all of the following except:

A) income must be generated to allow a company to reinvest in itself so that it can continue to grow at a rate at least as high as has been maintained in the past
B) shareholders invest capital and expect a return on the capital and an eventual return of the capital
C) income is the amount that could be paid out to shareholders at the end of the period and still leave the entity as well off as it was at the beginning of the period
D) income is an entity's increase in wealth during a period