Both Lupe and Rodrigo, father and son, own 50% of the stock outstanding of Heron Corporation (E & P of $400,000). During the current year, Heron redeems all of Lupe's shares for $250,000. The transaction cannot qualify as a complete termination redemption if: O Lupe loaned Heron Corporation $50.000 two years following the redemption. O No response is correct. O Three years after the redemption. Lupe inherited Rodrigo's shares in Heron as a result of his son's death. O Lupe received a $250,000 note receivable from Heion in the stock redemption. O Lupe continued to serve on Heron Corporation's board of directors for two years following the redemption