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C is corrent. Dividends or dividend equivalents on options which vest are to be accounted for as other dividends—that is, charged against retained earnings—but those paid on options which do not vest are deemed to be compensation expense.
A is incorrect.  Dividends or dividend equivalents on options which vest are to be accounted for as other dividends—that is, charged against retained earnings—but those paid on options which do not vest are deemed to be compensation expense.  
B is incorrect.  Dividends or dividend equivalents on options which vest are to be accounted for as other dividends—that is, charged against retained earnings—but those paid on options which do not vest are deemed to be compensation expense.  
D is incorrect.  Dividends or dividend equivalents on options which vest are to be accounted for as other dividends—that is, charged against retained earnings—but those paid on options which do not vest are deemed to be compensation expense.