Which of the following statements are true with respect to eligible and non-eligible dividends? Select one: O a. An eligible dividend is paid out of the firm's general rate income pool or GRIP account O b. The GRIP account contains the corporation's income that has been taxed at the full corporate tax rate O c. The firm will have to pay a tax on any dividends paid out that exceed the amount in the GRIP account O d. All of the above are true e. Only a. and b. above are true