Which of the following dates has the shareholder theoretically realized income from dividend? a. the date the dividend is declared b. the date of record c. the date the dividend check is mailed by the...

Which of the following dates has the shareholder theoretically realized income from dividend?

a. the date the dividend is declared
b. the date of record
c. the date the dividend check is mailed by the entity
d. the date the dividend check is received by the shareholders