Which of the Following Statements Regarding Debt and Equity Financing

Which of the following statements regarding debt and equity financing is false?

A) Interest payments on debt financing are usually fully deductible by the corporation for tax purposes.
B) Interest income from debt financing is taxable in the hands of the investor.
C) Dividend payments on equity financing are deductible by the corporation for tax purposes.
D) Dividends are paid from after-tax corporate income.