Which of the Following Statements Regarding the Required Distribution of Income

Which of the following statements regarding the required distribution of income by a regulated investment company are true?

A) Both short-term and long-term capital gains earned by the company can be distributed only once a year.
B) Under current tax laws, qualifying dividends distributed to the company's investors are taxable to those investors at a preferential rate-i.e., either 0% or 15%, depending on the investor's marginal tax rate.
C) If an investor in the investment company has elected to reinvest his dividend and capital income in the company rather than receiving a check, then the investor is not required to pay taxes on the reinvested funds.
D) Both A and B are true statements.