Which,if Any,of the Following Correctly Describes the Research Activities Credit

Which,if any,of the following correctly describes the research activities credit?

A) The research activities credit is the greater of the incremental research credit,the basic research credit,or the energy research credit.
B) If the research activities credit is claimed,no deduction is allowed for research and experimentation expenditures.
C) The credit is not available for research conducted outside the United States.
D) All corporations qualify for the basic research credit.
E) None of these.