The Term "Double Taxation" Refers to Which of the Following

The term "double taxation" refers to which of the following?

A) Corporations must pay income taxes on their net income, and their stockholders must pay income taxes on the dividends they receive from the corporation.
B) In a partnership, both partners are required to claim their share of net income on their tax returns.
C) A sole proprietorship must pay income taxes on its net income and the owner is also required to pay income taxes on withdrawals.
D) A sole proprietorship must pay income taxes to both the state government and the federal government.