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McDonald's, a publicly traded C-Corporation, had a very profitable year in 2002. It had net income of $893 million and paid $0.24 per share in

McDonald's, a publicly traded C-Corporation, had a very profitable year in 2002. It had net income of $893 million and paid $0.24 per share in dividends. Stephanie owned 20,000 shares of McDonald's stock that year and thus received $4,800. Who is taxed under income in this case?

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