Which of the Following Is True Concerning Dividends

Which of the following is true concerning dividends?

A) Dividends received from a CCPC's business income that is subject to the small business deduction are typically grossed-up to include 138% of the dividend.
B) Eligible dividends require a 117% gross-up.
C) Dividends received from a CCPC's business income that is not subject to the small business deduction are typically grossed-up to include 117% of the dividend.
D) The scheme to eliminate double taxation assumes that the corporate tax rate is 27.5% when dividends are grossed-up to include 138% of the dividend.