155834
Qualified dividends , as defined by the United States Internal Revenue Code , are ordinary dividends that meet specific criteria to be taxed at the lower long-term capital gains tax rate rather than at higher tax rate for an individual 's ordinary income .
 location: United States
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities: United States 
Answer:
 location: United States