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With respect to GRIP and LRIP account balances, which of the following statements is NOT correct?

A$.$ A public company's LRIP balance will be increased by the amount of non$-$eligible dividends received.

B$.$ As long as a public company has an LRIP balance, all taxable dividends paid will be non$-$eligible.

C$.$ A CCPC$\text{'}$s GRIP balance is increased by $100\%$ of eligible dividends received.

D$.$ The base for calculating a CCPC$\text{'}$s GRIP balance will be reduced by $100\%$ of the amount eligible for the small business deduction $($SBD$).$