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A Ltd., a private corporation, received non-eligible dividends from B Ltd. and C Ltd. during its year ended December 31, 2020. B Ltd. C Ltd. Amount of dividend received by A Ltd. . $120,000$120,000 Percentage of shares owned by A Ltd. (votes and 70% 8% value) Dividend refund received by the payer of the dividend. $ 40,000$400,000 A Ltd. and C Ltd. are not related. All three are taxable Canadian corporations. Which one of the following amounts is the Part IV tax payable by A Ltd.? Select one: O A. $60,000 B. $73,600 O C. $74,000 O D. $92,000 Joanne owns 55% of the common shares of J Co. and Doug (her spouse) owns 55% of the common shares of D Co. Which of the following would not make J Co. and D Co. associated? Select one: O A. If Joanne owned 25% of the common shares of D Co. O B. If Doug owned 25% of the common shares of J Co. O C. If a trust for their twin two-year-old daughters controls T Co. and no special elections were made. O D. If J Co. and D Co. each owned 40% of the shares of R Co., a corporation carrying on a retailing business