Explain the difference between a corporation that only holds real estate and a REIT. (Select all the choices that apply.) A. REITs are limited to 150 shareholders and cannot have corporate or foreign stockholders. B. A corporation that holds only real estate is limited to 75 shareholders and cannot have corporate or foreign stockholders. C. A corporation that holds only real estate must pay corporate income taxes; REITs do not pay corporate taxes but must substantially pass through all the income to trust unit holders to whom it is taxable. D. REITs must pay corporate income taxes; a corporation that holds only real estate does not pay corporate taxes but must substantially pass through all the income to shareholders to whom it is taxable