Emma is 45 years old and single. Emma has two children, Poppy, age 17 and Sebastian, age 25, who lived with her all year. Sebastian had a part-time job where he earned $4,500 in 2020. Emma paid all the cost of keeping up the home and more than half the support for her children. Emma received disability pension benefits. She has not reached the minimum retirement age of her employers plan. She also received interest and dividend income. In early January 2020, she went to the local casino and won some money playing the slot machines. During the intake and interview, she mentioned that she had gambling losses of $700. She does not have enough expenses to itemize for the 2020 tax year. Emma made a $100 cash contribution to her daughters school to help buy masks for students. Emma received a $1,700 Economic Impact Payment (EIP) in 2020.

	20. Which of the following statements are true?

	A. Qualified dividends are ordinary dividends

	B. Qualified dividends qualify for lower, long-term capital gains tax rates.

	C. Qualified dividends are reported on Form 1099-DIV.

	D. All of the above.