Which of the Following Statements About Ordinary Income and Capital

Which of the following statements about ordinary income and capital gain is true?

A) Income characterized as capital gain can have no additional tax characteristics.
B) Individuals pay tax on their capital gains at a preferential rate.
C) Corporations pay tax on both ordinary income and capital gain at their regular rate.
D) Individuals pay tax on their capital gains at a preferential rate and corporations pay tax on both ordinary income and capital gain at their regular rate.