Carl an individual owns 80 of the 100 shares of t Corp stock outstanding while the remaining shares are owned by unrelated parties. Carl's basis in the 80shares is 1600 or 20 per share. This year t redeemed 10 shares of Carl's stock for 4000. Assuming the redemption does not qualify for sale treatment and t has substantial e and p what is Carl's dividend income

a dividend of 1600

b dividend of 2000

c dividend of 3000

d dividend of 4000