The company bought 10 of the company's 100 shares from shareholder B. The remaining shares are held by shareholder A. The Annual General Meeting decided in November 2019 to pay an additional dividend of 10,000 in addition to the dividend already paid in the spring ( 20,000). The dividend was paid in November from the company's bank account. The company's financial year is January 1-December 31, 2019.

a) Under what conditions can the company pay an extra dividend in November 2019?

b) How much dividend will shareholder A receive and how much will be paid to him in November 2019?

c) Explain the principles on how dividend income received by shareholder A in 2019 will be taxed.