Jackson Corporation has been in a years-long legal dispute with its rival Percy & Co. Last week, the court ruled against Percy and forced it to pay a fine of $10 million to Jackson for incurred damages and legal fees. Jackson plans on investing $8 million of the award to fund expansion into a foreign country, with the remaining $2 million being distributed in cash to shareholders. Jackson does not have any other pending legal cases and typically has a payout ratio of 0%. The $2 million payment can most accurately be described as a/an A. special cash dividend B. extra cash dividend C. tender offer to shareholders D. regular cash dividend