Which of the Following Is Correct Regarding the Payment of Dividends

Which of the following is correct regarding the payment of dividends by a corporation?

A) that it Dividends are tax deductible by the corporation once they have been declared.
B) Dividends are paid out of net after-tax income and thus are tax deductible by the corporation in the following tax year.
C) They Dividends are paid out of net after-tax income and thus are not tax deductible by the corporation.
D) If dividends are paid after-tax bond interest they are tax deductible by the corporation.