Regarding the Tax Treatment of Payments to Securities Holders,it Is

Regarding the tax treatment of payments to securities holders,it is TRUE that ________.

A) interest and preferred stock dividends are not tax-deductible,while common stock dividends are tax deductible
B) interest and preferred stock dividends are tax-deductible,while common stock dividends are not tax-deductible
C) common stock dividends and preferred stock dividends are tax-deductible,while interest is not tax-deductible
D) common stock dividends and preferred stock dividends are not tax-deductible,while interest is usually tax-deductible