Some dividends may not be qualified dividends even if they are shown in Box 1b of Form 1099-DIV. Which of the following is a qualified dividend? A. Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U.S. building and loan associations, U.S. savings and loan associations, Federal savings and loan associations, and similar financial institutions B. Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year C. Dividends paid from a stock held for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date D. Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation