also give reason

39. Which of the following is NOT one of the restrictive conditions placed on REITs? A. At least 100 investors must own the REIT's shares. B. Five or fewer investors must not own more than 50% of the REIT's shares. C. The REIT must distribute at least 90% of its taxable income as a dividend or be taxed. D. The REIT must be marketed in the public market E. All of the above