Identify the accurate statement or statements below pertaining to corporate dividends:

A$)$ payment of dividends by corporations is not a business expense

B$)$ dividends are not deductible for corporate tax purposes

C$)$ dividends are paid out of the corporation's pre$-$tax profits

D$)$ all of the above are accurate statements

E$)$ only $($A$)$ and $($B$)$ above represent accurate statements