Carl, an individual owns 80 of the 100 shares of t corp stock oustanding, while the remaining shares are owned by unrelated parties. carl's basis in the 80 shares is $1,600 or $20 per share. This year, t redeemed 10 shares of carl's stock for $4,000. assuming that the redemption does not qualify for sale treatment and t has substantial E&P, determine carl's dividend income?

a. $1,600

b. $2,000

c. $3,800

d. 4,000