During the year, the Great Lucas Corporation (U.S. Corporation) pays to each shareholder a dividend of $5,000 on its common stock. Darth Maul and Obi-Wan are two unrelated shareholders of the company. Darth Maul purchased the stock 30 days before the ex-dividend date and sold it 3 days later the ex-dividend date. Obi-Wan purchased the stock 60 days before it went ex-dividend and sold it 40 days later the ex-dividend date. If both Darth Maul and Obi-Wan are in the 24% marginal tax bracket, what is the tax liability on dividend income for Darth Maul and Obi-Wan, respectively?

A. Darth Maul: $750 / Obi-Wan: $750

B. Darth Maul: $750 / Obi-Wan: $1,200

C. Darth Maul: $1,200 / Obi-Wan: $750

D. Darth Maul: $1,200 / Obi-Wan: $1,200

E. Darth Maul: $0 / Obi-Wan: $0