Which of the following would likely be a constructive dividend? (Assume there are not any alternative explanations.)

a.	An unreasonable salary paid to a shareholder.
b.	An unreasonable salary paid to the daughter of a shareholder.
c.	A sale of a corporation's asset to a shareholder at fair market value.
d.	A payment by a corporation of a shareholder's debts.
e.	A payment by a corporation of a shareholder's personal expenses.