Which of the following statements is correct regarding the taxation of C corporation?
a. The alternative minimum tax does not apply
b. A corporation with taxable income of less than $500 need not file a tax return.
c.The due date for a corporate income tax return (ignoring extensions) is the fifteenth day of the third month following the close of the corporation's tax year.
d. In general, the required annual payment for corporate estimated taxes is 90% of the corporation's final tax for the current year.
e. None of the above.