Which of the following is not financial assistance for the purchase of a public company's own shares?

Which of the following is not financial assistance for the purchase of a public company’s own shares?

Which of the following is not financial assistance for the purchase of a public company’s own shares?
A . A loan by a company outside the ordinary course of business
B . Allowing the use of a company’s assets as security for a loan
C . The payment of a dividend which has the effect of putting a shareholder in funds and enabling him to purchase the company’s shares
D . Releasing a shareholder from a debt owed to the company

Answer: C