Which of the following statements is not true? A$)$ The dividend$-$received deduction for a small investment in an unrelated corporation is $50\%.$ B$)$ Affiliated corporation corporations that file a consolidated returns can take a $100\%$ dividends$-$received deduction. C$)$ The dividends$-$received deduction for a large investment in a corporation is $65\%.$ D$)$ There is no income limitation on dividends$-$received deduction.