which of the following statements is incorrect regarding the dividends received deduction

a) a corporation ,must hold stock more than 90 days in order to qualify for a deduction with resepct to dividends on such stock

b) the taxable income limitation does not apply with respect to to the 100% deduction available to members of an affiliated group

c) if a stock purchase is financed 75% by debt, the deduction for dividends on such stock is reduced by 75%

d) the taxable income limitation does not apply if the normal deduction results in a net operating loss for the corp

e) none of the above