Identify the two requirements taxpayers must meet to have their qualified dividend income taxed at the lower long-term capital gain rates. A) Taxpayers must receive the dividend from a domestic corporation or an eligible foreign corporation. B) The taxpayer must not hold any foreign securities. C) Taxpayers must be in the lowest tax bracket. D) Taxpayers must hold the stock for more than 60 days during the 121-day period beginning 60 days before the ex-dividend date.