Mighty Corp. was dissolved and liquidating dividends were declared and paid to the individual stockholders. What tax consequence follows the dividend distribution? * 2 points A. The dividends, net of capital, are subject to ordinary income tax under the graduated tax table B. The dividends are exempt from income tax C. The dividends are subject to a creditable withholding tax of 10% D. The dividends declared are subject to a final tax of 10