Boomerang corporation, a new zealand corporation, is owned by the following unrelated persons: 40 percent by a u. s. corporation, 15 percent by a u. s. individual, and 45 percent by an australian corporation. during the year, boomerang earned $6,400,000 of subpart f income. which of the following statements is true about the application of subpart f to the income earned by boomerang? o boomerang is a cfc and the u. s. corporation and u. s. individual will have a deemed dividend of $2,560,000 and $960,000, respectively. o boomerang is a cfc and only the u. s. corporation will have a deemed dividend of $2,560,000.o boomerang is a cfc and the u. s. corporation, u. s. individual, and australian corporation will have a deemed odividend of $2,560,000, $960,000, and $2,880,000, respectively. boomerang is not a cfc and none of the shareholders will have a deemed dividend under subpart f.