In which of the following independent situations would Slane, a foreign corporation, be classified as a controlled foreign corporation? The Slane stock is directly owned 12% by Jen, 10% by Kathy, 12% by Leslie, 10% by David, 8% by Ben, and 48% by Mike.

a. Jen, Kathy, Leslie, David, Ben, and Mike are all U.S. citizens.

b. Jen, Kathy, Leslie, David, and Ben are all U.S. citizens. David is married to Kathy. Mike is a foreign resident and citizen

c. Jen, Kathy, Leslie, David, and Ben are all U.S. citizens. Ben is Mikes son. Mike is a foreign resident and citizen.

d. Jen, Kathy, Leslie, David, and Ben are all U.S. citizens. Mike is a foreign resident and citizen.