Darryl, a cash basis taxpayer, gave 1,000 shares of Copper Company common stock to his daughter on September 29, 2019. Copper Company is a publicly held company that has declared a $2.00 per share dividend on September 30th every year for the last 20 years. Just as Darryl had expected, Copper Company declared a $2.00 per share dividend on September 30th, payable on October 15th, to stockholders of record as of October 10th. The daughter received the $2,000 dividend on October 18, 2019. a. Darryl must recognize $1,500 of the dividend because he owned the stock for three-fourths of the year. b. The daughter must recognize the income because she owned the stock when the dividend was declared and she received the $2,000. c. Darryl must recognize the $2,000 dividend as his income because he constructively received the dividend. d. Darryl must recognize the income of $2,000 because the purpose of the gift was to avoid taxes. e. None of these choices are correct.