27. In order for a Parent-Subsidiary group to exist, which of the followingrequirements must be met: (more than one answer is possible)

A) Five or fewer individuals, trusts, or estates own at least 80% of the voting power or value of all voting classes of stock outstanding of each corporation.

B) More than 50% of voting power or value of all classes of stock of each corporation is owned by the group mentioned in a above.

C) A only.

D) A and B.