Which of the following statements is not true regarding the dividends received deduction?

Group of answer choices:

The full dividends received deduction is available if the corporation has a net operating loss (NOL) or would have an NOL if it received the full deduction.

Only dividends paid out of a corporation's earnings and profits qualify for the dividends received deduction.

The purpose of the dividends received deduction is to provide relief from triple taxation.

The dividends received deduction is available for dividends received from foreign corporations.