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A is corrent. A transfer of a nonmonetary asset to a stockholder or to another entity in a nonreciprocal transfer should be recorded at the fair market value of the asset transferred. The declaration date is the date that a dividend becomes a liability of the corporation and thus is the date to measure and record the dividend.
B is incorrect because the dividend does not become a liability to the corporation at the date of distribution.
C is incorrect because fair market value rather than book value is used to record the dividend.
D is incorrect because fair market value rather than book value is used to record the dividend.