Darryl, a cash basis taxpayer, gave 1,000 shares of copper company common stock to his daughter on september 29, 2017. copper company is a publicly held company that has declared a $2.00 per share dividend on september 30th every year for the last 20 years. just as darryl had expected, copper company declared a $2.00 per share dividend on september 30th, payable on october 15th, to stockholders of record as of october 10th. the daughter received the $2,000 dividend on october 18, 2017.a. the daughter must recognize the income because she owned the stock when the dividend was declared and she received the $2,000.b. darryl must recognize the income of $2,000 because the purpose of the gift was to avoid taxes. c. darryl must recognize $1,500 of the dividend because he owned the stock for three-fourths of the year. d. darryl must recognize the $2,000 dividend as his income because he constructively received the dividend. e. none of these.