What Effect Will the Declaration and Distribution of a Stock

What effect will the declaration and distribution of a stock dividend have on net income and cash flows?
$\begin{array}{|c|c|c|}\hline & \text { Net Income } & \text { Cash Flows } \\\hline \text { A } & \text { None } & \text { None } \\\hline \text { B. } & \text { None } & \text { Decrease } \\\hline \text { C. } & \text { Increase } & \text { None } \\\hline \text { D. } & \text { Decrease } & \text { Decrease } \\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D