One of your clients, Josh, has started a high-tech marketing company and is interested in incorporating. He is concerned, however, about the double taxation issue and wants to know if there are any tax advantages to incorporating. You should explain to him that: A. corporations can split income, which can have the effect of actually lowering tax rates. B. corporations can receive income from interest or investment income and thereby avoid double taxation. C. all corporations are exempt from paying the alternative minimum tax. D. corporations cannot be required to use the accrual method.