CGANS, a U.S. person, receives a dividend from FORco, a foreign corporation, he owns through her single-member LLC, a disregarded entity. What is the rate of U.S. income tax that Betsy must pay on the dividend?

(a) 20%, if the United States has a tax treaty with country F.

(b) 21%.

(c) 37%, if the United States has a tax treaty with country F.

(d) 35%.

(e) 0%.

If not stated, assume that the U.S. tax rate is 21%, there are not any applicable withholding taxes, all months have 30 days. Please indicate which one of the above (a e) is the correct answer. Then explain why the others are not correct.