In the following two cases, one or more taxpayers receive dividends from a private company. For each taxpayer, determine whether the dividends received will be classified as Split Income. Explain your conclusion

In the following three cases, one or more taxpayers receive dividends from a private company. For each taxpayer, determine whether the dividends received will be classified as Split Income. Explain your conclusion. CASE A Betty owns 70 percent of Parkland Inc., a Canadian private corporation involved in manufacturing. Her common-law partner Joan owns the remaining 30 percent of the shares. All of the shares have the same market value and voting rights. Both Betty and Joan are in their mid-40s. Since the inception of the business in 2016, Betty has devoted all of her working time to the business, averaging more than 50 hours per week. Joan has a thriving accounting practice and has never worked in Parkland's operations. During 2019, Parkland pays a total dividend of $150,000, with $105,000 going to Betty and $45,000 going to Joan. CASE B Duggan is a Canadian private corporation that has operated a manufacturing business since 2011. During the period 2011 through 2018, all of the shares were owned by Melvin Younger. Also during this period, Melvin's son Bobby worked full time in the business, receiving a salary that was sufficient for him and his family to live comfortably. In late 2018, Melvin concludes that the business would benefit from his son having an MBA. In keeping with this view, in January 2019, Bobby enrolls in an executive MBA program that will require two years to complete. In order to provide income for his son now that he is no longer working in the business, Melvin has Duggan issue to Bobby a new class of shares that do not vote. During 2019, these shares pay dividends to Bobby totaling $150,000