Retained Earnings Question?

Retained income:

A.Generally consists of a company's cumulative lattice income smaller number any web losses and dividends declared since its inception.
B.Can solitary be appropriated by setting aside a currency fund.
C.Represent an amount of currency available to wages shareholders.
D.Are never accustomed for anything except lattice income or dividends.
E.All of the above.

Answers:
A.
the retained income is cumulated within the depiction.
The answer should be B, and i am a bit confused if it is A & B. B'coz the condition A applys to retained earn defination and B the most, so please consent to me know the correct answer.


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