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A is corrent because a shareholder is not required to repay a dividend if he or she did not know the payment was improper and the corporation was solvent at the time of repayment.
B is incorrect because the shareholder must repay the dividend if he or she was aware it was improper or the corporation was insolvent at the time of payment.
B is incorrect because the shareholder must repay the dividend if he or she was aware it was improper or the corporation was insolvent at the time of payment.
D is incorrect because the shareholder must repay the dividend if he or she was aware it was improper or the corporation was insolvent at the time of payment.