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According to the entrepreneurial strategy matrix, Raymond's scenario can be described as
Stock Dividend
A dividend payment made by a company to its shareholders in the form of additional shares, rather than cash.
Taxable
Subject to taxation by governmental authorities.
Economic Benefit
The advantage or gain received from resources or actions, typically measured in terms of monetary value.
Exempt
Income, property, or persons not subject to taxation under certain conditions or qualifications.
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