For each of the following independent situations identify whether the corporations are associated and cite the relevant section of the ITA. 1. Harold Traynor owns 100% of the common shares of Pie Inc. and 30% of the common shares of King Corporation. Michael Kelly owns the remaining 70% of the common shares of King Corporation. Harold and Michael are not related. Not associated as they're not related. 2. James O'Rourke and his wife Ellen each own 50% of the common shares of JHO Inc. They also each own 20% of the common shares of Patillo Corp. Ellen's brother Steven also owns 20% of the common shares of Patillo. Associated through 256(1)(e) 3. Byron Johnson owns 75% of the common shares of Ban Inc. and 40% of the common shares of Bancroft Corp. Byron's 16 year old son Byron Jr. owns 20% of the common shares of Bancroft Corp