APQ Surgical Supply Corporation has 200 shares of voting stock outstanding. Of these shares, 116 shares are owned by Moe and the remaining 84 shares are owned by other unrelated individuals. If APQ Surgical Supply Corporation redeems 20 shares of Moe's shares, the redemption will qualify for sale or exchange treatment because it qualifies as: a. not essentially equivalent to a dividend b. substantially disproportionate c. complete termination d. redemption to pay death taxes e. the redemption does not qualify for sale or exchange treatment.