Joe and Mary are married to each other and are shareholders of their own CCPC. Mary owns 90% of the company and Joe owns the remaining 10%. The total number of shares outstanding are 1000 meaning Mary owns 900 shares and Joe 100 shares. The CCPC declared and paid a dividend of $1 per share. How much should Joe report as a GROSS dividend on his tax returns? Question 4 options: $115 $0 since they are spouses and Mary owns the majority she'll declare all of the dividends on her tax returns $150 $100