The Hitachi Indian Tribe (a federally recognized tribe) opens a casino on its reservation. The reservation is located within the State of Vice. The tribe has received approval from the Secretary of the Interior to distribute casino profits to its members. Pursuant to such approval, the tribe mails monthly checks to tribal members equal to their share of the casino profits. Which of the following statements is TRUE?

A. The tribe does not have to pay federal income tax on the casino profits

B. The tribe must pay Vice income tax on the casino profits

C. Tribal members do not have to pay federal income tax on the monthly checks they get from the tribe

D. A and C are both true

E. A, B, and C are all true