Select the correct statement:

A$.$ The pension paid to a war veteran is included in taxable income and taxed on the progressive tax system

B$.$ Disability pension up to R $300000$ received by individuals are exempted from income tax

C$.$ Payments up to R$300000$ made by employers for the death of an employee is exempled from income tax

D$.$ The pension paid to the widow of the former president is included in her taxable income for the year of assessment and taxed on the progressive system