Which of the following statements is false?

	A.	All amounts paid by a lessee under a lease with an option to purchase are deductible as rent expense if the option is exercised.
	B.	If IRC267 did not exist, an accrual basis lessee could accrue and deduct rent owed to a related cash basis lessor before the tax year the lessor has to include the rent in income.
	C.	If a corporation pays excessive rent (above fair rental value) to its sole shareholder, the amount of rent paid in excess of a fair market rent could be deemed a constructive dividend non-deductible by the corporation and dividend income to the shareholder.
	D.	All of the above are true.