Jonassen is a Canadian resident and is also a shareholder in an Italian corporation. The corporation pays the shareholder a dividend of Canadian $$26,400$ and withholds Italian taxes of Canadian $$6,270.$

How much of the dividend will Jonassen include in his Canadian taxable$$ income?

a$.$

$$26,400$

b$.$

$$32,670$

c$.$

$$0$

d$.$

$$20,130$