Corporation A receives a dividend from Corporation B. It includes the dividend in gross income for tax purposes but includes a pro-rata portion of B's earnings in its financial accounting income. If A has accounted for the dividend correctly (using the general rule), how much of B's stock does A own?

A. A owns at least 20% but not more than 50% of the stock of B.

B. A owns more than 50% of the stock of B.

C. Cannot be determined.

Please explain why you choose that answer. Thank you.