For the last eleven years, Lime Corporation has owned and operated four different trades or businesses. Lime also owns stock in several corporations that it purchased for investment purposes. The stock in Lime Corporation is held equally by Sultan, an individual, and by Turquoise Corporation. Both Sultan and Turquoise own 1,000 shares in Lime that were purchased nine years ago at a cost of $200 per share. Determine whether the following independent transactions qualify as partial liquidations under