Candace purchased 200 shares of Green Corporation for $4,000. During the current year, Green declared a nontaxable 5% stock dividend. What is the basis per share before and after the stock dividend is distributed (rounded)?

A)

Before	After
$20.00	$19.05

B)

Before	After
$20.00	$18.18

C)

Before	After
$18.18	$18.18

D)

Before	After
$19.05	$20.00