The ITA defines a Specified Investment Business for the purposes of Choose the correct answer. O A. encouraging the creation of holding companies that allow large corporations to invest their excess cash O B. applying a higher tax rate to companies that primarily earn revenues from invested capital O C. preventing companies with significant invested assets from placing them in separate companies and taking advantage of the small business deduction O D. allowing companies with significant invested assets from placing them in separate companies and taking advantage of the small business deduction