Irving purchased shares in Marshall Industries because this company has paid a healthy and regular dividend. What statement about dividend payments is INCORRECT? a) Marshall can declare a special dividend to reflect the one time sale of property in Key Largo that resulted in a capital gain. b) Even though Marshall has declared a dividend in each of the last ten years, there is no guarantee that they will pay one this year. c) The share price of Marshall is likely to increase after declaring a stock dividend to reflect the additional shares available d) If Marshall is forced into liquidation, shareholders may receive a dividend paid out of any money remaining after the company's outstanding financial obligations have been met