Windmill Corporation, a Dutch corporation, is owned by the following unrelated persons: by a U.S. individual, and 45 percent by a Swiss corporation. During the year, Windmill earned $2,000,000 o of the following statements is true about the application of subpart F to the income earned by Windmill? Multiple Choice Windmill is a CFC and the U.S. corporation and U.S. individual will have a deemed dividend of $1,000,000 $100,000, respectively. Windmill is a CFC and only the U.S. corporation will have a deemed dividend of $1,000,000. ILS individual and Swiss corporation will have a deemed divic