Rasouli, Incorporated, owns 50,000 shares of preferred stock of Scofield, Incorporated. What percentage, if any, of the dividend income received by Rasouli from this investment is excludeRasouli, Incorporated, owns 50,000 shares of preferred stock of Scofield, Incorporated. What percentage, if any, of the dividend income received by Rasouli from this investment is excluded from federal income taxation in 2021?d from federal income taxation in 2021