Father owns 40 % of Family Corporation ( FC ) Son owns 30% of FC and Daughter owns 30 % of FC (Father's 2 children are Son and Daughter) Father wants to retire and have Son and Daughter each own 50% of FC Son and Daughter do not have enough money to buy Father's shares Father insists that the results of the transaction generate a capital gain for him rather than dividend income. (Father has a high bonis in FC shares.) You suggest that the FC reddem all of Father's shares of FC. Which of the following statements is correct? O A. The redemption of all of Father's shares will result in capital gain treatment because it qualifies as a substantially disproportionate redemption OB. The redemption of all of Father's shares will result in capital gain treatment because it will quality as a complete termination of interest as long as the family stribution rules are waived. However, to waive the family attribution rules, Father may not be the Chairman of the Board or President of FC OG Father becomes Chairman of the Board and President of FC after the redemption. Capital gain treatment will be available if the family attribution rules are waived. O D. Because a redemption is the sale of shares to a Corporation, it will always result in a capital gain