Oh, and welcome to the session. This is Professor Forehead, and in this session, we will be looking at dividend income. We can look at an example, and this topic is covered in an income tax course, the CPA exam regulation, as well as the enrolled agent exam. Now, before we start, I always like to remind my viewers to connect with me. Only then, I'm very active on during, and then I post my lectures as well as other related news topics. Please like my Facebook page and connect with me on a personal level. You want to make sure you subscribe to my YouTube channel because this is where I have my recordings as well as it's on my website. But you want to make sure you're on YouTube because it's complete on YouTube. And I do have a Twitter account. Now, I would like to let you know that this recording is brought to you by Jaeger CPA Review. On Jaeger, you can find hundreds of hours of video lectures if you want to study for your CPA or supplement your college studies. Thousands of multiple-choice questions with solution simulation textbook, including a physical textbook if you choose, audio lectures as well as electronic flashcards and many other resources. So, the best way to illustrate the concept of qualified and unqualified dividends is to actually work an example. To illustrate this concept, in this example, we're gonna be working with Alva. Alva received dividends on her stocks as follows: she received $60,000 from a more corporation, which is a French corporation whose stocks traded on the established US securities. Well, this makes it qualified, and as long as she qualified for the holding period, so this is a qualified dividend. What does that mean? A qualified dividend....