Shares received as stock dividend should be added to the original shares and when the mark-to-market process is performed, the impact of the stock dividend

a. Should be treated as unrealized gains and reported as income for the period

b. Should be treated as dividend income

c. Should be treated as dividend income but should be shown as current asset on asset side of balance sheet

d. Should be treated as realized gain/income for the period

e. Both b and c