Which of the following may be required in order for a C corporation to be able to deduct dividends paid on stock acquired with an ESOP loan? (1) dividends must be paid in cash (2) dividends must be used to make payments on certain loans incurred to acquire employer stock (3) dividends must be paid to the plan and distributed within 90 days to plan participants or beneficiaries (4) dividends must be guaranteed a. (1) and (3) only b. (1) (2) and (3) only c. (2) (3) and (4) only d. (1) (2) (3) and (4)