For the following question, provide an explanation of the correct answer and why the other choices are incorrect. 2) Which of the following statements is not true for tax years beginning after 2017? a) Affiliated corporations that file consolidated returns can take a 100% dividends received a deduction. b) The dividends received a deduction for a small investment in an unrelated corporation is 50%. c) The dividends received a deduction for a large investment in a corporation is 65%. d) There is no income limitation on the dividends received a deduction