2. An investor sells short 500 shares of Microsoft at $100 per share on February 2, 2018. On February 23, 2018, Microsoft pays a $1 per share dividend. The short seller pays $500 to the lender of the stock. The lender closes the short sale by purchasing 500 shares at $100 per share and delivers those shares to the lender on March 15, 2018 to close the short sale. a. The lender is a corporation. Does it get the dividends received deduction with respect to the $500 received from the short seller? b. How does the short seller treat the $500 payment for tax purposes? c. What is the short sellers gain or loss for tax purposes with respect to the short sale?