What Does the Congressional Budget Office Assume with Respect to the Tax

What does the Congressional Budget Office assume with respect to the tax incidence of corporate taxes?

A) Consumers of the corporations' products bear the entire tax burden.
B) Consumers of the corporations' products bear half the tax burden and the owners of capital bear half the tax burden.
C) Employees at the corporation bear half the tax burden and the owners of the capital bear half the tax burden.
D) Owners of the capital bear the entire tax burden.