An investor purchases a mutual fund in a joint brokerage account and receives a dividend, which the investor decides to reinvest in the fund. Which TWO of the following statements are TRUE regarding the tax consequences of this transaction?
A. Reinvested dividends are not subject to taxation.
B. Reinvested dividends are subject to taxation.
C. Any dividend received, whether reinvested or not, is subject to taxation.
D. Qualified dividends are not subject to taxation.