Tom owns 100 shares of common stock of Grow Company, which he acquired in 2015 for $22,000 ($220 per share). On March 1, 2018, Grow Company's board of directors declared a proportionate 10% stock dividend to all common stock shareholders effective May 15, 2018. Tom received 10 shares of common stock on May 15, 2018 when the shares were trading at $300 per share. What is Tom's dividend income and basis in the new shares? Dividend income $3,000, Per share basis in 10 shares $300.00 Dividend income $3,000, Per share basis in 10 shares $227.00 Dividend income $0, Per share basis in 10 shares $200.00 Dividend income $0, Per share basis in 10 shares $0 please provide explanation