Which of the following is a false statement?

	A.	Regular C corporations pay taxes but shareholders pay the taxes for an S corporation.
	B.	Tax incidence refers to who pays the burden of the income tax.
	C.	Corporate payments of cash dividends to shareholders are tax deductible by the corporate payer using the DRD provision.
	D.	Regular C corporations include interest income and dividend income when they compute overall corporate taxable income.