Gibbs Corporation owned 20,000 shares of Oliver Corporation's $5 par value ordinary shares. These shares were purchased in 2017 for $180,000. On September 15, 2019, Gibbs declared a property dividend of one share of Oliver for every ten shares of Gibbs held by a shareholder. On that date, when the market price of Oliver was $14 per share, there were 180,000 shares of Gibbs outstanding. property dividend? a. $90,000 b. $252,000 c. $72,000 d. $162,000