Which of the following statements is/are true?

(1) Corporation tax is a direct tax on the turnover of companies
(2) National insurance is a direct tax suffered by employees, employers and the self-employed on earnings
(3) Inheritance tax is a direct tax on transfers of income by individuals
(4) Value added tax is a direct tax on the supply of goods and services by businesses

A 1 and 3 only
B 2 only
C 1, 2, 3 and 4
D 1, 2 and 4 only