Jonathan received dividend income totaling $3,500 this year. Di this total, $500 were qualied dividends and $?00 were dividends from foreign companies. Jonathan reinvests all of his dividends except the dividends from foreign companies. 1v'Il'hich of the following statements is correct? a} Only $?00 will he taxable since the remaining dividends are reinvested. b} Dividends from foreign companies can never oe qualified dividends. c} Jonathan will pay capital gains tax rates on $500; the remaining $2,000 will be taxed as ordinary income. d} All dividends are taxable as ordinary income