Law - Qus from Declaration and Payment of Dividend

Mr. Guru bought 40,000 shares of Real Consultancy Services (RCS) of face value 10 each out of his savings. On such shares, the final call of Rs. 2 is due but unpaid by Mr. Guru. In the meantime, RCS declared dividend at a rate of 15%. Regarding un-paid call money by Mr. Guru, in light of dividend due to him from RCS, state which of following the statements is correct? 

(a) Dividend cannot be adjusted against the unpaid call money

(b) The dividend of Rs. 48,000 can be adjusted against unpaid call money

(c) The dividend of Rs. 48,000 can be adjusted against unpaid call money, only if consent is given by Mr. Guru.

(d) The dividend of Rs. 64,000 can be adjusted against unpaid call money, even if consent is not given by Mr. Guru.

Ans. (b) The dividend of Rs. 48,000 can be adjusted against unpaid call money

HOW?