Answer: dividends that are NONQUALIFIED are taxed the same as short-term capital gains, which is EQUAL TO the investors marginal tax
Dividends that are nonqualified are taxed the same as short-term capital gains, which is lower than the investor's marginal tax rate.
What is Marginal tax rate?
This is defined as the amount of additional tax paid for every additional dollar earned as income.
The additional amount calculated therefore makes nonqualified dividends to have a lower value than it.
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