Which of the following statements is FALSE? Group of answer choices A. At formation, a corporation's earnings and profits (hereafter referred to as E & P) depends on the amount of capital contributed by the shareholders. B. The function of E & P is to provide a measure of a corporation's economic ability to pay dividends. C. Tax-exempt interest must be added back to taxable income to derive E & P. D. For E & P dividend distribution purposes, "property" is defined in IRC 317(a) to include money.