Which of the Following Statements Is True

Which of the following statements is true?

A) Compensation for services includes bonuses and severance pay.
B) If income tax withholding is less than the calculated tax liability,there will be tax due with the return.
C) Taxpayers who use a Form 1040EZ are not required to report any interest income in excess of $1,500.
D) Gross income is the "tax base" used to determine the amount of tax.