Which One of the Following Is an Example of a Liquidating

Which one of the following is an example of a liquidating dividend?

A) Valley Feed Mills recently sold its grain storage facility and is distributing the proceeds of that sale to its shareholders.
B) Kate's Winery has excess cash that it wishes to distribute to its shareholders in addition to its normal cash dividend.This extra distribution usually occurs about once every year.
C) Hi Tek had an extraordinarily profitable year and has decided to do a one-time only $10 per share cash dividend.
D) Kurt's Music is planning to increase its quarterly dividend by 3 per cent.
E) The Dried Florist is preparing to pay its first annual dividend of $0.08 per share.