2. Which one of the following statements is false?

a. Adjusted gross income is a concept that appears only on the individual tax return.

b. Individuals are permitted to take deductions for personal and dependency exemptions, but C corporations cannot do so.

c. Both individuals and C corporations use the same tax rate tables to calculate their tax liabilities.

d. C-corporations may take advantage of the dividends received deduction, but individual taxpayers are not permitted to take this deduction.

e. Both C-corporations and individuals are permitted to deduct charitable contributions, but they are subject to different limitations as to the amount of the deduction