Select the correct statement:A. The pension received by the widow of the former president is included in her taxable income for the assessment year and is subject to taxation under the progressive tax system.B. The pension received by a war veteran is included in taxable income and is subject to taxation under the progressive tax system.C. Employer-paid death benefits of up to R300000 for a deceased employee are exempt from income tax.D. Individuals receiving a disability pension are exempt from income tax on amounts up to R300000.