问题如下：
The implementation of Proposal #1 would generally lead to shareholders:
选项：
A.having to pay tax on the dividend received.
B.experiencing a decrease in the total cost basis of their shares.
C.having the same proportionate ownership as before implementation.
解释：
C is correct. The implementation of Proposal #1, a stock dividend, would not affect a shareholder’s proportionate ownership because all shareholders would receive the same proportionate increase in shares. Stock dividends, which are generally not taxable to shareholders, do not impact an investor’s total cost basis (they merely reduce the cost basis per share).
A is incorrect because stock dividends are generally not taxable to shareholders. A stock dividend
merely divides the "pie" (the market value of shareholders’ equity) into smaller pieces.
B is incorrect because an investor’s total cost basis will not be affected by a stock dividend; a stock dividend merely reduces the cost basis per share.
total cost basis是指的什么意思？好像没在讲义里看见过
