Regarding the tax treatment of payments to securities holders, it is true that 0 A. common stock dividends and preferred stock dividends are not tax-deductible, while interest is tax-deductible O B. interest and preferred stock dividends are tax-deductible, while common stock dividends are not tax-deductible O C. interest and preferred stock dividends are not tax-deductible while common stock dividends are tax deductible 0 D. common stock dividends and preferred stock dividends are tax-deductible, while interest is not tax-deductible