All of the following are true EXCEPT:
A) Original Issue Discount must be included in income as it accrues over the term of the debt instrument, whether or not any payments are received from the issuer.
B) The Original Issue Discount rules do not apply to U.S. Saving Bonds.
C) The amount of Original Issue Discount is the difference between the stated redemption price at maturity and the par value.
D) Original issue discount can be treated as zero if it is less than one-fourth of 1% (.0025) of the stated redemption price at maturity multiplied by the number of years from the date of issue to maturity.