With Respect to Integration, Which of the Following Statements Is

With respect to integration, which of the following statements is correct for 2020?

A) For integration to be effective in situations where non-eligible dividends are paid, the combined federal/provincial tax rate on corporations must be equal to 27.54 percent.
B) For integration to be effective in situations where non-eligible dividends are paid, the provincial tax rate on individuals must be 14 percent.
C) For integration to be effective in situations where eligible dividends are paid, the provincial dividend tax credit must be equal to 9/13 of the dividend gross up.
D) For integration to be effective in situations where non-eligible dividends are paid, the combined federal/provincial tax rate on corporations must be equal to 13.04 percent.