Fleming, Inc., is a C corporation that files its return using a fiscal year. For the return for the fiscal year ending on April 30, 2019, what corporate tax rate(s) applies to Fleming's income?

A. The progressive tax rates, including a potential 3% or 5% surtax.

B. 21%. No surtaxes will apply.

C. 21%; however, a surtax of 5% or 3% may apply if Fleming's taxable income places it in the appropriate range

D. A blended tax rate that applies the progressive rates to all income attributable.