A company's RDTOH account balance is ________.

Choose the correct answer.

A. an account that represents a calculation of the cumulative refundable taxes of the company

B. a separate tax account that represents the amount a company can distribute to its shareholders free of tax

C. an account that represents the amount a company has received from the payor of dividends in the form of a dividend gross-up

D. a separate account that tracks actual taxes previously paid on dividends received by the company