Which of the Following Statements Regarding the Current Year Tax

Which of the following statements regarding the current year tax treatment of corporate dividends is true?

A) All shareholders receiving dividend payments from U.S. corporations are entitled to a dividends-received deduction.
B) Dividends-received from foreign corporations are not eligible for the dividends-received deduction.
C) Corporations are entitled to deduct dividend payments to shareholders in calculating corporate taxable income.
D) Dividend payments between members of an affiliated group of corporations filing a consolidated return are tax exempt.