Which of the following companies is taxed at a flat rate of 35 percent? (Points : 2)

A. An auto parts manufacturing corporation with taxable income of $73,000. B. A consulting corporation of owner-employee CPAs with taxable income of $1,000,000. C. A family-owned shoe store with earnings of $224,000 in 2012. D. All of the above are taxed at a flat rate of 35 percent.