If We Start with the Frictionless Markets Concerning the Irrelevance

If we start with the frictionless markets concerning the irrelevance of dividend policy and then we introduce personal taxes that are higher for dividends than capital gains then we would expect

A) for dividends to be less popular.
B) for dividends to become even more popular.
C) for dividend policy to become even more irrelevant.
D) none of the above.