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Restrictions on dividend payments based on the liquidity postion of the firm. Based on your understanding of constraints on dividend payments, identify the type of

"Restrictions on dividend payments based on the liquidity postion of the firm."

Based on your understanding of constraints on dividend payments, identify the type of constraint this condition represents. Assume that all other factors held constant.

A. availability of cash B. Impairment of capital rule C. Penalty tax

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