患者男性，42岁，体重73kg，以"阵发性出汗、头晕、乏力10年"入院。既往阵发性高血压病史5年，血压最高达250／130mmHg，间断服用降压零号，平时血压150／100mmHg。入院后查24小时尿去甲肾上腺素、肾上腺素、多巴胺、3-甲氧基4-羟苦杏仁酸均显著升高，腹部超声和CT示左侧肾上腺区占位，诊断为左肾上腺嗜铬细胞瘤，拟于全麻下开腹行肾上腺嗜铬细胞瘤切除术。

关于术前准备，下列说法正确的有（）。

A.术前12小时口服酚卞明

B.术前需控制血压≤165/90mmHg至少48小时

C.术前控制心率<100bpm

D.ECG没有任何ST-T改变达2周

E.室早不超过每5分钟1次

F.严格限制入量1周以上

Dee and Eff are major shareholders in, and the directors of, the public company, Fan plc. For the year ended 30 April 2009 Fan plc’s financial statements showed a loss of $2,000 for the year.For the year ended 30 April 2010 Fan plc made a trading profit of $3,000 and, due to a revaluation, the value of its land and buildings increased by $5,000.As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of $4,000 in dividends.Required:Advise Dee and Eff as to:

(b) any potential liability in regard to the dividend payment. (4 marks)