ohn Budd is the sole shareholder of Ral Corp., an accrual-basis taxpayer engaged in wholesaling operations. Rals retained earnings at January 1, 2021, amounted to $1 million. For the year ended December 31, 2021, Rals book income, before federal income tax, was $300,000. Included in the computation of this $300,000 was the following: Dividends received on 500 shares of stock of a taxable domestic corporation that had 1,000,000 shares of stock outstanding (Ral had no portfolio indebtedness.)$1,000; What portion of the dividend revenue net of the dividends-received deduction should be included in Rals 2021 taxable income? Select one: a. $200 b. $350 c. $500 d. $650