What is the process of double taxation for the stockholders in a C corporation?

A、Their shares are taxed when they are both bought and sold.;
B、The corporation is taxed on the profits it makes, and the owners are taxed when this profit is distributed to them.;
C、The owners of a corporation are taxed when they receive dividend payments and when they make a profit from the sale of shares.;
D、The corporation must pay taxes on any profits it makes, and the capital raised by the sale of shares is also subject to taxation.