Allowing a minority discount for the transfer of closely-held business interests to one's children is founded on what theory?

A. A minority ownership interest, such as a 25-percent stock ownership, in a small closely-held business is worth much less than that ownership interests proportionate share of business assets.

B. A minority discount is based on the family control of a corporation or partnership.

C. There is a ready market of purchasers for an ownership interest in a closely-held business.

D. None of the above