Judy starts a new business, ABC company, on October 1, in the current tax year. Judy has some accounting experience and does the bookkeeping for the company. During the year, ABC company made various payments to its employees and outsiders. Judy is not sure which payments could be subject to backup withholding. Which one of the following payments would not be subject to backup withholding? Question 74Select one: a. Royalties b. Wages c. Commissions paid to an independent contractor d. Dividends