Which of the following statements is correct/ explain with reason

(A) Husband and wife in different far places may file separate tax returns.

(B) Individuals who are self-employed report a taxable income only at the end of the year.

(C) Individuals who are self-employed file three quarterly income tax returns and an annual income tax return.

(D) An income tax still due from one spouse and an income tax refundable from the other spouse will give one net income tax due or one net income tax refundable in one income tax return.