Which of the Following Statements Is True

Which of the following statements is true:

A) Income character determines the tax year in which the income is taxed.
B) Income character depends on the taxpayer's filing status.
C) Qualified dividend income is taxed at a lower rate than the same amount of ordinary income.
D) A taxpayer selling a capital asset at a gain recognizes ordinary income.Qualified dividends are taxed at a maximum rate of 15% or 20% (depending on the taxpayer's income) and are always taxed at a lower rate than the same amount of ordinary income would be.Income character determines the rate at which income is taxed and it does not depend on filing status.Finally,a taxpayer selling a capital asset at a gain recognizes capital gain not ordinary income.