Which Statement About Corporate Taxation Is TRUE

Which statement about corporate taxation is TRUE?

A) A tax on pure (economic) profit causes a firm to reduce output and employment.
B) Currently,corporations are not part of the tax base in the U.S.
C) If corporations are not taxed on their earnings but people are taxed on corporate payouts,there is a subsidy to corporate earnings relative to other types of saving.
D) If corporations are taxed on their earnings but people are not taxed on corporate payouts,there is a subsidy to corporate earnings relative to other types of saving.