Which One of the Following Distributions Is Nontaxable

Which one of the following distributions is nontaxable?

A) Mutual fund distributions from its net realized long-term capital gains in the amount of $1,000. You have an adjusted basis of $10,000 in the mutual fund.
B) Return of capital distribution from a utility company in the amount of $2,000. You have a zero basis in this stock.
C) Dividend on insurance policy in the amount of $1,000. As of the date of this dividend your net premiums exceed the total dividends by $3,500.
D) Your share of an ordinary dividend received by an S corporation in the amount of $25,000.