Which of the Following Is Not Usually a Restriction on the Payment

Which of the following is not usually a restriction on the payment of dividends?

A) Dividends must be paid from the current year's net income.
B) Dividends may not be paid if a company is insolvent.
C) Bond indentures may restrict the payment of dividends.
D) If preferred stock has a cumulative feature, no common stock dividends may be paid until cumulative preferred stock dividends are current.
E) All of the above are restrictions on the payment of dividends.