Nature Corporation Declared and Distributed a Stock Dividend of 1

Nature Corporation declared and distributed a stock dividend of 1 share for each 10 shares held by stockholders. Donna had 100 shares ($5.50 per share basis) and received 10 additional shares with a fair market value of $6.00 per share. Which of the following is most applicable to the stock dividend?

A) 100 shares at $5.50 per share basis and 10 shares at zero basis per share.
B) 110 shares at $5 per share basis and $55 taxable income.
C) 110 shares at $5 per share.
D) 100 shares at $5 per share basis and 10 shares at $6 per share basis.