Lester's Dry Goods Paid $1

Lester's Dry Goods paid $1.10 per share in dividends last year.The company currently has excess cash and would like to distribute $0.40 a share to its shareholders.However,the company is concerned about increasing the dividend by that amount as it will not be able to afford any increase in the future and doesn't want to lower the dividend once it has been raised.Which one of the following is probably the best suggestion for distributing the $0.40 per share?

A) liquidating dividend of $0.40 per share
B) special dividend of $0.40 per share
C) extra dividend of $0.40 per share
D) increase the regular dividend by $0.11 and pay an extra cash dividend of $0.29
E) increase the regular dividend by $0.11 and pay a special dividend of $0.29