A U. S. taxpayer receives dividends from a company domiciled in a foreign country. Foreign country taxes are withheld from the dividends. All of the following are TRUE regarding the foreign dividends received by the U. S taxpayer EXCEPT: (A)Such dividends paid to customers are fully taxable. (B)The customer can utilize a tax credit against U. S. taxes due. (C)An itemized deduction can be used by the customer. (D)The taxes withheld are added to the gross income of the customer.