Which of the Methods Below Would Avoid Double Taxation

Which of the methods below would avoid double taxation?

A) A flat tax, as opposed to a progressive tax, is levied on corporate profits
B) A system where the federal government continues to tax corporate income through the corporate income tax but allows individual taxpayers to receive, tax free, corporate dividends and capital gains.
C) A system whereby a corporation calculates its annual profit and notifies each shareholder of her portion of the profits.The shareholder would then be required to include this amount as taxable income for her personal income tax.The corporation also pays tax on its corporate income.
D) None of the above.