The Distinction Between Tangible and Intangible Property Is Important for Tax

The distinction between tangible and intangible property is important for tax purposes because:

A) tangible property is subject to a state's tax,but intangible property is not.
B) tangible property is subject to tax in the state where its owner lives,whereas intangible property is usually taxable in the state where it was created.
C) tangible property is subject to tax in the state where it is located,whereas intangible property is usually taxable in the state where it was created.
D) tangible property is subject to tax in the state where it is located,whereas intangible property is usually taxable in the state where its owner lives.