Newton Corporation is a calendar year, accrual method, C-Corporation. Newton Corporation is a 100% owned by Amanda and has never paid a dividend. In 2019, Newton paid Amanda a salary of $1,000,000 for her work as CEO. CEO's of similar companies make $300,000 a year. How will the IRS treat the $1,000,000 payment to Amanda if Newton Corporation was audited? a) The $1,000,000 salary will be respected by the IRS. Ob) The $1,000,000 will be treated as a dividend. Oc) $700,000 of the payment to Amanda will be treated as a dividend and the remaining $300,000 will be taxed as a salary. d) $300,000 of the payment to Amanda will be treated as a dividend and the remaining $700,000 will be taxed as a salary. e) The $1,000,000 payment will be treated as a gift to Amanda