Abey, Inc. owns 5% of the common stock in the Sea Company. Abey received $100,000 in dividends during 2007 on its investment in Sea. What amount will Abey include in taxable income, and what amount will Sea deduct, respectively? Select one: a. $100,000; $O b. $100,000; $100,000 C. $30,000; $100,000 d. $30,000; $0