Which of the Following Statements About Ordinary Income and Capital

Which of the following statements about ordinary income and capital gain is true?

A) Income characterized as capital gain can have no additional tax characteristics.
B) Individuals pay tax on their capital gains at a preferential the same rate as ordinary income.
C) Corporations pay tax on both ordinary income at their regular rate and capital gain at their regular a preferential rate.
D) Individuals pay tax on their capital gains at a preferential rate and corporations pay tax on both ordinary income and capital gain at their regular rate.