The correct answer is: C. Profit after Tax
Dividends are a distribution of a company’s earnings paid to its shareholders. They are typically paid out of a company’s profit after tax, which is the amount of money left over after the company has paid its taxes.
Accumulated profit is the total amount of profit that a company has earned over time. It is not the same as profit after tax, because it does not take into account taxes that the company has paid.
Gross profit is the total amount of revenue that a company has earned minus the cost of goods sold. It is not the same as profit after tax, because it does not take into account other expenses, such as operating expenses and taxes.
General reserve is a type of reserve that a company can use to meet unexpected expenses or to make investments. It is not the same as profit after tax, because it is not a distribution of earnings to shareholders.