With Respect to the Income Tax Formula,which of the Following

With respect to the income tax formula,which of the following statements is correct?

A) It is almost always the case that the tax return will either show a tax refund or an additional tax liability.
B) Tax credits are not used when making tax liability calculations.
C) Total income and taxable income are the same number.
D) Taxable income is multiplied by a single tax rate to determine tax liability.