On the death of Martin Meryk, his shares in Meryk Limited, a CCPC$,$ were transferred to a graduated rate estate $($GRE$).$ In $2023,$ the GRE receives non$-$eligible dividend income from Meryk Limited in the amount of $$200,000.$ Martin's will requires that one$-$half of the dividends be distributed to his spouse, Marta with the remainder retained in the GRE. Marta has no income other than what she receives from the trust. Which of the following statements is correct? The income retained in the GRE is taxed at a federal rate of $33\%.$

The federal dividend tax credit is available to Marta, but not to the GRE.

The taxable income for Marta and the GRE are the same.

The federal income tax payable $($after all federal tax credits$)$ is the same for Marta and the GRE.