Which of the following is one of the requirements for a corporation to be able to take the DRD for dividends received from foreign corporations?

A$.$

The foreign corporation must be at least $20\%$ owned by the recipient domestic corporation.

B$.$

The foreign corporation is subject to U$.$S$.$ federal income tax.

C$.$

The foreign corporation must have income not effectively connected with a trade or business in the U$.$S$.$

D$.$

The foreign corporation must be a foreign personal holding company.