Match the Term with the Proper Response

Match the term with the proper response. There may be more than one responses for each term.

-Built-in gains tax

A) Gross receipts from royalties, passive rents, dividends, interest, etc.
B) Penalty tax to stop an S corporation from avoiding the corporate tax on disposition of appreciated property.
C) Cumulative total of undistributed non-separately and separately stated items.
D) Tax-free distribution.
E) Taxed as dividend income.