Webster Holding Ltd is a company which owns a number of fashion brands. If Webster Holding makes a taxable profit of $1000000 in the 2016 financial year and chooses to pay 100% of its profit after tax as a dividend, how much is included in the shareholders' taxable income? Assume the company tax rate is 30% and is fully incorporated into the Australian imputation tax system. Select one: a. $300000 b. $700000 c. $1000000 d. $0