Hilltop Corporation has two shareholders, Sammy who owns 550 shares and Molly who owns 450 shares. Hilltop redeems 120 of the shares owned by Sammy. Which of the following statements are true?

a) Molly is now the majority owner of the corporation

b) The distribution to Sam is a qualified distribution under the disproportionate redemption standard.

c) The distribution to Sam is a non-qualified distribution and is taxable as a dividend.

d) both a and b