Which of the Following Statements Is Incorrect Regarding the Dividends

Which of the following statements is incorrect regarding the dividends received deduction?

A) A corporation must hold stock for more than 45 days in order to qualify for a deduction with respect to dividends on such stock.
B) The taxable income limitation does not apply with respect to the 100% deduction available to members of an affiliated group.
C) If a stock purchase is financed 75% by debt,the deduction for dividends on such stock is reduced by 75%.
D) The taxable income limitation does not apply if the normal deduction (i.e. ,70% or 80% of dividends) results in a net operating loss for the corporation.
E) None of the above.