Which of the Following Statements About the Jurisdiction Variable Is

Which of the following statements about the jurisdiction variable is true?

A) Most businesses are subject to the taxing jurisdiction of more than one government.
B) For federal purposes,state income taxes are deductible in the computation of taxable income.
C) Businesses can often minimize total tax burden by conducting business in jurisdictions with favorable tax climates.
D) All of the above statements are true.