Which of the following statements about tax shelters and tax havens is the most accurate?

A$.$ Tax evasion can be accomplished through tax shelters but not through tax havens.

B$.$ Tax havens are any investments that yield a tax benefit to the investor.

C$.$ The act of using tax shelters to lower ones taxes might be legal orillegal.

D$.$ The act of using tax havens to lower ones taxes is always illegal.