Johnson&Co. has been in a years-long legal dispute with its rival Milken Corp. Last week, the court ruled against Milken and forced it to pay a fine of $10 million to Johnson for incurred damages and legal fees. Johnson 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. Johnson 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. extra cash dividend

B. regular cash dividend

C. special cash dividend

D. tender offer to shareholders