With respect to General Rate Income Pool (GRIP) and Low Rate Income Pool (LRIP) balances, which of the following statements is NOT correct? OA. A Canadian Controlled Private Corporation's General Rate Income Pool account is increased by 72 percent of the company's Taxable income. B. A Canadian Controlled Private Corporation's General Rate Income Pool account is increased by the amount of eligible dividends ronived during the current year Oc: A Canadian Controlled Private Corporation's General Rate Income Pool account is reduced by the amount of eligible dividends designated in the preceding taxation year OD. A public company's Low Rate Income Pool account is increased by the amount of non-oligible dividends received