On the Death of Martin Meryk, His Shares in Meryk

On the death of Martin Meryk, his shares in Meryk Limited, a CCPC, were transferred to a graduated rate estate (GRE) . During 2020, the GRE receives non-eligible dividend income from Meryk Limited in the amount of $200,000. Martin's will requires that one-half of the dividends be distributed to his wife, Marta with the remainder retained in the GRE. Marta has no income other than what she receives from the trust. Which of the following statements is correct?

A) The federal tax payable is the same for Marta and the GRE.
B) The Taxable Income is the same for Marta and the GRE.
C) The federal dividend tax credit is available to Marta, but not to the GRE.
D) The income retained in the GRE is taxed at a federal rate of 33 percent.