Each of the following cases is separate

1. Jeremy Hopkins owns 100% of the issued shares of J Ltd. which in turn owns 55% of the issued shares of K Ltd.

2. Al Solis and Kevin Solis are brothers. Al owns 100% of the issued shares of A Ltd. and 25% of the issued shares of K Ltd. Kevin owns the remaining shares of K Ltd.

3. Roberta Owens and Rachelle Owens are sisters. They each own 50% of the issued shares of Barone Ltd. Roberta and her spouse each own 50% of the issued shares of Tee Ltd.

4. Clarence Wong owns 100% of the issued shares of C Ltd. His two sons, Robert and Raymond, each own 50% of the issued common shares of R Ltd. Clarence helped finance R Ltd. by purchasing preference shares of R Ltd. The preference shares were issued to Clarence for $100,000 and are redeemable for the same amount. The preference shares are non-voting and have a non-cumulative dividend fixed at 3%, the prescribed rate in effect at the time the shares were issued. Clarence is the only owner of preference shares.

Required: Determine which of the above corporations are associated.