Which of the Following Is True of Equity Holders and Debt

Which of the following is true of equity holders and debt holders?

A) Debt holders have a contract specifying that their claims must be paid before the firm can make payments to its equity holders.
B) Payments to equity holders are tax-deductible expenses of the firm,whereas the payments to bond holders are not tax-deductible.
C) Equity holders cannot transfer their ownership interest to others,whereas debt holders can transfer their claims over the assets of the firm.
D) Equity holders have noting voting rights on policies related to dividends,whereas debt holders have can vote on dividend related policies.