A U$.$S$.$ shareholder's share of a foreign corporation's mandatory inclusion amount $\_$blank$\_.$

Multiple choice question.

is fully taxable at the $21$ percent corporate tax rate

is taxed at a rate of $15\mathrm{.}5$ percent to the extent attributable to cash assets and $8$ percent otherwise

is eligible for the $100$ percent dividends$-$received deduction for foreign dividends