An individual stockholder reinvests dividends under a company's dividend reinvestment plan (DRIP). The reinvestment dividends are:

A		Not ever taxable to the shareholder but do change the taxable basis of shares.
B		Taxable to the shareholder in the year of the reinvestment as capital gains.
C		Taxable to the shareholder in the year declared and reinvested.
D		Taxable income that is deferred until the sale of the stock.