Macon, Inc

Macon, Inc., a U.S. corporation, owns stock in four corporations operating overseas. Which of the following will qualify for the 100% dividends-received deduction?

A) Levitt, Inc., is a Belgian corporation in which Macon had owned 5 percent of the outstanding stock for over 10 years.
B) Martyr Corporation is an Italian corporation in which Macon owns 20 percent of the outstanding stock. Macon acquired its investment in Martyr within the last year.
C) Jones, Inc., is a U.S. corporation operating primarily in Central America. Macon has owned 30 percent of Jones' stock for the past five years.
D) Albany Corporation is a Swiss corporation in which Macon has owned 13 percent of the outstanding stock for three years.