Select the best answer Which of the following is a correct statement regarding the new dividends received deduction (DRD) for foreign source dividends received? A. Dividends qualifying for the dividends received deduction (DRD) are also eligible for the * foreign tax credit The deduction is equal to 100% of the foreign source portion of dividends from certain 10% owned foreign corporations. C. A holding period requirement is not applicable to the dividends received deduction (DRD). D. Real estate investment trusts (RES) are eligible for the dividends received deduction