Which of the Following Statements Regarding the Calculation of Regular

Which of the following statements regarding the calculation of regular tax liability is false?

A) The rate schedule for calculating regular tax liability depends on the taxpayer's filing status.
B) All taxpayers, regardless of the amount of their taxable income, pay a 10% tax on their first bracket of income.
C) The individual tax rate schedules are adjusted annually for inflation.
D) All of the tax brackets in the single rate schedule are one-half of the brackets in the married-filing-jointly rate schedule.