________ will ALL increase a company's capital dividend account.

Choose the correct answer.

A. Life insurance proceeds, net capital gains, and the additional refundable tax on investment income (ART)

B. Stock dividends received from other corporations, non-taxable life insurance proceeds & non-taxable portion of capital gains

C. Capital dividends received from other corporations, non-taxable life insurance proceeds & non-deductible portion of capital losses

D. Capital dividends received from other corporations, non-taxable life insurance proceeds & non-taxable portion of capital gains