$11)$ Corporation A receives a dividend from Corporation B$.$ Corporation A includes the dividend in its gross income for tax and financial accounting purposes $($no book$$tax difference$).$ Corporation A also reported the unrealized appreciation in the stock in its book but not taxable income for the year because it is holding the Corporation B stock as a trading security. If A has accounted for the dividend correctly $($following the general rule$),$ how much of B stock does A own?

A$)$ A owns less than $20$ percent of the stock of B$.$

B$)$ A owns at least $20$ but not more than $50$ percent of the stock of B$.$

C$)$ A owns more than $50$ percent of the stock of B$.$

D$)$ Cannot be determined.

$12)$ Corporation A receives a dividend from Corporation B$.$ It includes the dividend in gross income for tax purposes but includes a pro$-$rata portion of B$\text{'}$s earnings in its financial accounting income. If A has accounted for the dividend correctly $($using the general rule$),$ how much of B$\text{'}$s stock does A own?

A$)$ A owns less than $20$ percent of the stock of B$.$

B$)$ A owns at least $20$ but not more than $50$ percent of the stock of B$.$

C$)$ A owns more than $50$ percent of the stock of B$.$

D$)$ Cannot be determined.