Question $19(2\mathrm{.}5$ points$)$

Which of the following suatements is CORRECT?

A$)$ The income of certain small corporations that qualify waler the Das Code is completely everye from though they report high accounting profits.

B$)$ All buinesurs, regurdless of their Irgal form of ergunumien, are und under the Business Tax Provision of the Insernal Hevense Cost.

C$)$ they$)$ scoese

D$)$ Congess recesty changed the las lars to make dividend income received by individuals esempt from when it vert pate the them as fivitenal,

E$)$ All corposelons other thas non$-$peofis are subject to corporase income tases, which are $15\%$ for the low anowes of income and $3014$ for the highest income anowns.