Hello and welcome to the session. This is Professor [insert name]. In this session, we will look at dividend income. The topic is covered in an income tax course, specifically in the CPA dragged section as well as the enrolled agent example. As always, I would like to connect with my viewers, and that's you. Please connect with me on LinkedIn if you have a LinkedIn account. If not, you should have a LinkedIn account as it is very important for your professional image. I also post other related news about the CPA exam as well as accounting on Facebook. I am very active on Facebook, so please connect with me and like my Facebook page. Additionally, you can connect with me personally on YouTube. You want to make sure you subscribe to my YouTube channel as I house all my lectures there, so you are aware of any additional lectures. I also have a Twitter account, and you can reach me on my website. This recording is brought to you by J Ger CPA Review on Eagle. You can view additional video lectures like this one, totaling hundreds of hours, across all sections. If you want to supplement your college education, you have access to thousands of multiple-choice questions with explanations about various topics. These resources include simulations, textbooks (both digital and physical), audio lectures, electronic flashcards, and more. If you choose to go with J Ger CPA Review, you can use the PMF code and get 10% off. By doing so, you will benefit yourself and support this channel. Now, let's discuss what dividend is. Dividend refers to cash paid out of the profit to shareholders. For example, when a company makes a profit (generated revenues minus expenses), they might decide to pay a portion of that profit...