Which of the Following Statements Is True

Which of the following statements is true?

A) With the receipt of franked dividends, taxable income will be higher than accounting profit
B) With the receipt of franked dividends, taxable income will be lower than accounting profit
C) Amortisation or impairment of intangibles will result in accounting profit being higher than taxable income
D) The receipt of exempt income will result in accounting profit being lower than taxable income