Which of the Following Is the Best Definition of a Date

Which of the following is the best definition of a date of record?

A) Date on which the board of directors passes a resolution to pay a dividend.
B) Date on which holders of record are designated to receive a dividend.
C) Date of the dividend payment.
D) Payment made out of a firm's earnings to its owners, either in the form of cash or stock.
E) Payment made by a firm to its owners from sources other than current or accumulated earnings.