Which of the Following Items of Foreign Source Income Is

Which of the following items of foreign source income is classified as passive category income for foreign tax credit purposes?

A) Dividend received from a 5 percent owned foreign corporation, all of the income of which is derived from an active business
B) Dividend received from a 20 percent owned foreign corporation, all of the income of which is derived from an active business
C) Dividend received from a 100 percent owned foreign corporation, all of the income of which is derived from an active business
D) None of the dividends is classified as passive category income