Batty Corp owns 100% of Nature Corp. Nature Corp owns 90% of Tiny Corp, while Batty owns no shares of Tiny Corp. Which statement is true?

a)Batty, Nature and Tiny form a Brother-Sister 50/80 Controlled Group

b)Batty, Nature and Tiny form a Brother-Sister 50 only Controlled Group

c)Batty, Nature and Tiny form a Parent-Subsidiary Controlled Group

d)Batty and Nature form a Parent-Subsidiary Controlled Group, but Tiny is not included.

e)Batty, Nature and Tiny are not a Controlled Group