Albert P$.$ Jones received a $$2,000$ cash dividend $($Canadian funds$)$ from Ford Motor Corporation,

an entity in the United States. Actual cash received was $$1,700$ because they withheld $$300$ in

tax.

On his Canadian tax return, Albert will:

a$)$ Include $$2,500$ as a gross$-$up dividend and claim a $$333$ dividend tax credit

b$)$ Include $$2,000$ In income and claim a $$267$ dividend tax credit

c$)$ Include $$1,700$ in income, claim zero dividend tax credit and claim a foreign tax credit

d$)$ Include $$2,125$ in income and claim a $$283$ dividend tax credit

e$)$ None of the above.