Darryl, a cash basis taxpayer, gave 1,000 shares of Copper Company common stock to his daughter on September 29, 2021. Copper Company is a publicly held company that has declared a $2.00 per share dividend on September 30th every year for the last 20 years. Just as Darryl had expected, Copper Company declared a $2.00 per share dividend on September 30th, 2021 payable on October 15th, to stockholders of record as of October 10th. The daughter received the $2,000 dividend on October 18, 2021. Oa. Darryl must recognize the income of $2,000 because the purpose of the gift was to avoid taxes, b. The daughter must recognize the income because she owned the stock on October 10th Oc. Darryl must recognize the $2,000 dividend as his income because he constructively received the dividend Od. Darryl must recognize $1,500 of the dividend because he owned the stock for three fourths of the year