Which of the following statements regarding the dividends and/or the dividends received deduction (DRD) is true? A. Dividends are taxed at preferential rates for corporations as well as for individuals. B. The DRD can increase the net operating loss of a corporation. C. Corporations are allowed to deduct from a dividend received the product of the dividend and the percentage of the receiving corporation's ownership in the distributing corporation's stock. D. The DRD allows corporations to deduct the amount of dividends that they distribute