CCPC Inc, a Canadian Controlled Private Corporation, Received a $10,000 Dividend

CCPC Inc., a Canadian controlled private corporation, received a $10,000 dividend from a non-connected public corporation, Payor Inc. Which of the following statements is correct?

A) The dividends will be deductible by Payor Inc. from its Eligible RDTOH.
B) The dividend will be subject to a tax rate of 38-1/3%.
C) The dividend will be subject to Part I tax.
D) The dividend will be subject to Part IV tax if Payor Inc. received a dividend refund.