20. In which of the following situations is a corporation earning incidental property income? A. Regina Corporation has built up its cash reserves over several years, and its staff invests this surplus cash in a variety of publicly traded corporations, earning dividend income. This income is approximately 10 percent of corporate income on an annual basis. B. A branch of Moose Jaw Corporation invests surplus cash for 2-3 months every year earning interest income which is less than 1 percent of corporate income. C. Saskatoon Corporation has one rental property which is leased to a retail outlet. The net rental income from this property is 5 percent of corporate income. D. Lethbridge Limited sells its factory building resulting in a capital gain which is about 10 percent of corporate income