Kyler Paints paid quarterly dividends of $.90 a share last year. The company currently has excess cash and would like to distribute $1.20 a share to its shareholders. However, the company is concerned about increasing the dividend as it is unsure whether or not it can afford that large of a dividend increase every quarter. Management does not want to decrease the quarterly dividend once it has been increased. The best form of dividend payment for this quarter is probably a(n):

a. a regular dividend of $.90 plus a special dividend of $.30 a share.

b. special dividend of $1.20 a share.

c. liquidating a dividend of $1.20 a share.

d. extra cash dividend of $1.20 a share.

e. a regular dividend of $.90 plus an extra cash dividend of $.30 a share.