42 Larry gave 1,000 units of an equity fund to his wife, Belinda; another 1,000 units to his brother, Steven; and 1,000 units to his 12-year old son, Max. During the first year, the equity fund distributed capital gains, dividend income and interest income. What statement is true? a) Larry does not have to report the interest income earned by Steven. b) Larry must report the capital gains earned by Max. c) Larry does not have to report the dividend income earned by Belinda, d) Any dividend income attributed to Larry is not eligible for the dividend gross up and tax credit scheme