43) Nora owns 20 shares of Yulp Inc. The remaining 80 outstanding shares are held as follows: 50 shares by her son, Omar, and 30 by her friend, Delainie. Nora is planning to retire, and the corporation will redeem her shares. Which of the following tests will allow her to treat the redemption as an exchange? A) The redemption qualifies as a complete termination of interest only if Nora files an agreement with the IRS to waive family attribution. B) The redemption qualifies as a complete termination of interest. C) The redemption meets the criteria of a substantially disproportionate redemption. D) None of the above. The redemption will be treated as a dividend