Orion Corporation's board of directors decides to distribute property to its shareholders rather than pay a cash dividend. Regarding why Orion's board might make this decision, classify the following as either "Yes", a reason or "No", not a reason. a. The shareholders could want a particular property that is held by the corporation. b. To avoid issuing a taxable cash dividend, the corporation may want to issue a tax-free distribution of property. c. The corporation has low cash reserves but wants to distribute a dividend to its shareholders. d. To avoid any impact on E & P, the corporation may want to issue a property dividend instead of a cash dividend.