The dividend tax cut passed in 2003 lowerd the effective dividend tax rate for a U.S. investor in the highest tax bracket to a historic low (according to the table shown here, ). During which other periods in the last 35 years was the effective dividend tax rate as low? The effective dividend tax rate was as low in: (Select the best choice below.) O O O A. 1979-1981 or 2001-2002. B. 1982-1986 or 1997-2000. C. 1988-1990 or 2003-2018. OD. 1971-1978 or 1988-1990. Data table (Click on the following icon in order to copy its contents into a spreadsheet.) Year 1971-1978 Capital Gains Dividends 35% 70% 1979-1981 28% 70% 1982-1986 20% 50% 1987 28% 39% 1988-1990 28% 28% 1991-1992 28% 31% 1993-1996 28% 40% 1997-2000 20% 40% 2001-2002 20% 39% 2003-2012 15% 15% 2013-2018 20% 20% -