Match the following.

List-I (Forms of Dividend Payment)	List-II (Features)
a. Cash dividend	1. This type of dividend is rarely opted by companies
b. Stock dividend	2. The companies whose liquidity position is sound also prefer distribution of this dividend
c. Bond dividend	3. Companies which are short of cash resources for dividend payment can distribute this dividend
d. Property dividend	4. It is distributed only when the company is capable of bearing the increased burden of interest on bonds

A. a-4, b-1, c-2, d-3

B. a-2, b-3, c-4, d-1

C. a-3, b-4, c-1, d-2

D. a-3, b-1, c-4, d-2

Answer: Option B