Which of the following are true statements with respect to eligible versus ineligible dividends? Select one: a. Eligible dividends are paid from income that has been taxed at the full corporate tax rate b. The firm's GRIP (General Rate Income Pool) account contains income that has been subject to the full corporate tax rate c. If the firm pays dividends in excess of the amount in its GRIP account it must pay a Part III.1 tax on the excess amount d. All of the above are true