Sue received dividends from various corporate stock investments of $33,000 in 2020. Of these amounts, $29,000 were marked as "qualified dividends" on her Form 1099-DIV. Regarding qualified dividends, which of the following statements is / are correct?

Question 31 options:

	Qualified dividends are not subject to the federal income tax
	Qualified dividends are subject to tax, but may be deducted as a For AGI deduction on Form 1040
	Qualified dividends are subject to tax, but may be deducted as a From AGI deduction on Form 1040
	Qualified dividends are subject to tax, but are taxed at special tax rates depending on the taxpayer's overall taxable income