C owns 60 shares and D owns 40 shares of Z Corporation, representing all of Z's outstanding shares. C's stock is entirely redeemed for a note. C is D's father. D hates C.

a. This is a complete termination of interest under 302(b)(3).

b. This is a complete termination of interest under 302(b)(3) if a family waiver of attribution is obtained.

c. In all court circuits, the family hostility alone may prevent family attribution.

d. B and C.

e.None of the above.