During the current year, Gail Judd received the following dividends from Benefit Life Insurance Co., on Gail's life insurance policy (Total dividends received have not yet exceeded accumulated premiums paid) Safe National Bank, on bank's common stock Roe Mfg. Corp., a Delaware corporation, on preferred stock $100 300 500 What amount of dividend income should Gail report in her current-year income tax return? $900 O $800 O $500 O $300