MC$\mathrm{.}02-068$

Tao, a single taxpayer, receives $$500$ of qualified dividends from ExxonMobil in the current year. His taxable income before the dividends is $$26,000.$ Tao's tax on the dividends will be

a$.$ $$25$

b$.$ $$75$

c$.$ $$100$

d$.$ $$0$