What is dissipation factor for a ceramic capacitor?

Q. What is dissipation factor for a ceramic capacitor?

A.            tan δ = ESR * ωC

B.            tan δ = ESR * 1 / C

C.            tan δ = 1 / (ESR * ωC)

D.            tan δ = ESR * C

Answer: tan δ = ESR * ωC