Which One of the Following Statements Does Not Describe a Feature

Which one of the following statements does not describe a feature of the profit before tax %?

A) Eliminates the distorting effect of changes in tax rates.
B) Takes into account income and profits earned from all sources, trading, investment and exceptional income and profits.
C) Represents the profitability % after deducting all the costs incurred in operations and financing.
D) Represents the profitability % after adding in all the income and deducting all the costs and all the charges incurred by a company.