At a minimum, how large in relation to total outstanding shares may a stock

distribution be before it should be accounted for as a large stock dividend instead of

as a small stock dividend?

A$)$ no less than $2\%$ to $5\%$

B$)$ no less than $10\%$ to $15\%$

C$)$ no less than $20\%$ to $25\%$

D$)$ no less than $45\%$ to $50\%$