Which of the Following Statements Regarding the Unrelated Business Income

Which of the following statements regarding the unrelated business income tax is not correct?

A) Unrelated business income is income from activities not related to the exempt purpose of the organization.
B) The unrelated business income tax is levied because the exempt organization is engaging in substantial ?????????? ??????????.
C) If the unrelated business income tax were not levied, nonexempt organizations would be placed at a substantial disadvantage when trying to compete with the exempt organization.
D) The tax rate that is applied to unrelated business taxable income is a flat 30% income tax rate.
E) All of the above statements are correct.