Which of the following statements about a tax deficiency is true?

A. If a taxpayer is assessed a deficiency, the government will charge interest on the deficiency regardless of the reason for the deficiency.

B. Individuals who pay interest on a tax deficiency can deduct it as an itemized deduction.

C. Individuals who pay interest on a tax deficiency cannot deduct it as a business expense.

D. Both a. and c.