Which of the Following Statements About Annuity Payments Received Is

Which of the following statements about annuity payments received is correct?

A) Net Income For Tax Purposes is increased by the amount of any annuity payment received.
B) If the taxpayer uses funds from his savings account to purchase an annuity, the taxable amount of any payment is reduced by the capital element that is included in the payment.
C) To qualify as an annuity, the payments cannot extend beyond the life of the annuitant.
D) If the annuity was purchased inside an RRSP, none of the payments will be subject to tax.