V. BBB, Inc., a domestic corporation, enjoyed a particularly profitable year in 2014. In June 2015, its Board of Directors approved the distribution of cash dividends to its stockholders. BBB, Inc. has individual and corporate stockholders. What is the tax treatment of the cash dividends received from BBB, Inc. by the following stockholders: a) A resident citizen (1%) b) Non-resident alien engaged in trade or business (1%) c) Non-resident alien not engaged in trade or business (1% ) d) Domestic corporation (1%) e) Non-resident foreign corporation (1%)