Business & farm

In the worksheet, Part 1,

Column A: 1c = $1,000, 1f = $1,000, 1h = $1,000

Column B: 1c = $93,000, 1f = $93,000, 1h = $44,000, 1g = $49,000. The error message is in the cell for 1h.

Column C: 1c = $13,000, 1f = $13,000, 1h = $8,000, 1g = $5,000. No error message.

So, why can column C not result in an error when it has a similar situation as column B, i.e. qualified dividends less than total dividends?