Portia receives a non-eligible stock dividend of $1,000. Which of the following statements is true?
a) A stock dividend will result in a decrease of $1,000 in Portia's adjusted cost base of the paying corporation.
b) Portia will report a dividend of $1,380 and a $207 dividend tax credit on her tax return.
c) Portia's stock dividend is not taxable.
d) Portia will report a dividend of $1,150 and a $104 dividend tax credit on her tax return.