10. The following statements about reporting dividends on the estate tax return are all true, except:

a. A dividend "check in the mail" on the date of death is still a "check in the mail" six months later if alternate valuation is elected.

b. A dividend receivable is disclosed as a separate asset if the decedent died on or after the record date.

c. If the decedent died on or after the ex-dividend date, but prior to the record date, there is no dividend receivable on the return, but the dividend is added back to the ex-dividend price.

d. If the decedent died on or after the declaration date, the dividend is "income in respect of a decedent."