Consider the asset mix, based on fair market values, of each of the following three independent Canadian-controlled private corporations: Corporation 1: Land and buildings used in an active business carried on in Canada 80% Shares (45% of issued shares) of Dana Ltd., a small business corporation 20% Corporation 2: Equipment used in an active business carried on in Canada 85% Shares (< 1 % of issued shares) of Kirsten Ltd., a public corporation 15% Corporation 3: Term deposits 40% Shares of BP Ltd., a wholly owned small business corporation 60% Required: Indicate which of the above three corporations satisfy or do not satisfy all of the conditions in the definition of a "small business corporation", supporting your conclusions with the facts given above.