karen purchased 100 shares of x-corporation stock in 2020. x-corporation is registered and headquartered in colorado and is listed on the new york stock exchange. in 2021, x-corporation declares and pays a dividend of $4.00 per share. what are the tax consequences for karen? group of answer choices

karen has received an eligible dividend that will be taxed at a rate of 15-20%.

karen has received an eligible dividend that will be excluded from her gross income.

karen has received a non-eligible dividend that will be taxed at the ordinary progressive rates.

karen has received a non-eligible dividend that will be excluded from gross income.