Which of the Statements Below Is FALSE

Which of the statements below is FALSE?

A) The payment of cash dividends to shareholders is a deductible expense for the company.
B) Unlike coupon payments on bonds,which are treated as an interest expense of the firm,common stock dividends are considered a return of capital to shareholders and not an expense of the firm.
C) For the shareholder,receipt of dividends is a taxable event.
D) A typical practice of many companies is to distribute part of the earnings to shareholders through cash dividends.