Which one of the following situations is most apt to result in a special divide

Which one of the following situations is most apt to result in a special dividend payment?
Answer Northern Electric is planning to increase its quarterly dividend by two percent. Gibson Toys was fortunate this year in that it developed a new toy that broke all previous toy sale records. The profits from this toy were
phenomenal but the company realizes that the odds of this type of luck reoccurring are slight at best. Gulf Port Marina recently sold its facility and is closing down the company. San Francisco Tours currently has excess cash that it wishes to distribute to its shareholders. This occurs every so often and when it does
the firm prefers to pass the extra cash along to its shareholders. F&D Florists is preparing to pay its first annual dividend of $.20 a share.