Darryl, a Cash Basis Taxpayer, Gave 1,000 Shares of Copper

Darryl, a cash basis taxpayer, gave 1,000 shares of Copper Company common stock to his daughter on September 29, 2019.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, 2019.

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.