Which one of the following stock dividends will not be treated as taxable?

	a.	Jared Burke was given the option to receive cash instead of stock but chose to receive stock.
	b.	The company distributed stock to its common shareholders and cash to its preferred stock shareholders.
	c.	The company distributed stock to its Class A common stock shareholders and cash to its Class B common stock shareholders.
	d.	The company distributed preferred stock to its Class A common stock shareholders and common stock to its Class B common stock shareholders.