Angela received stock dividends, valued at $10.000, from Lucky Investor Inc., a taxable Canadian corporation. Which one of the following statements is correct? A) Angela will receive the stock dividend tax free. B) The stock Angela received translates into a grossed-up dividend of $13,800 which will be included in her income. C) There is not sufficient information to calculate the tax consequence. D) The $10,000 will be included in Angela's income with no other special adjustments