What is Megan's taxable income from eligible dividends for the year 2023, considering she received $9,400 of dividends, and the CRA gross-up factor for eligible dividends is 38%, with a combined Alberta and federal tax rate of 50.7%?
A) $5,253.56
B) $6,780.40
C) $9,400.00
D) $14,537.20