With Respect GRIP and LRIP Balances, Which of the Following

With respect GRIP and LRIP balances, which of the following statements is not correct?

A) A CCPC's GRIP balance is increased by 100 percent of eligible dividends received.
B) As long as a public company has an LRIP balance, all of its dividends will be non-eligi-
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C) A public company's LRIP balance will be increased by the amount of non-eligible divi- dends received.
D) A CCPC's GRIP balance will be reduced by 100 percent of the amount eligible for the small business deduction.