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C is corrent. Corporate distributions to shareholders on their stock are taxed as dividends to the extent of current and/or accumulated earnings and profits. Since Davies Corporation had current earnings of $80,000 for 2012, the cash of $40,000 paid in December 2012 is treated as ordinary dividends 100%.
A is incorrect. Corporate distributions will be taxed as a dividend if paid out of current earnings and profits.  
B is incorrect. Corporate distributions will be taxed as a dividend if paid out of current earnings and profits. 
D is incorrect. Corporate distributions will be taxed as a dividend if paid out of current earnings and profits.