10. Which of thefollowing scenarios illustrates unacceptable tax planning? (4 Points) A) Property transferred between Stan and Reed(arm's-length parties) is valued at fair market value. B) Mr. A transfers his shares to his spouse and the dividends from the shares are included in Mr. A's income. C) Faizan owns two corporations and undertakes legal steps in order to permit loss utilization between the two companies. D) Ben transfers property to his child at a value less than fair market value