In which of the following scenarios are UVW Ltd. and XYZ Ltd. associated?

a) UVW is owned 100% by Marc, and XYZ is owned 100% by Aimee. Marc and Aimee are married.

b) UVW is owned 50% by Bai and 50% by unrelated individuals. XYZ is owned 50% by Alix and 50% by Bai. Bai and Alix are married.

c) Aishani owns 100% of UVW. Her two daughters and her son (all adults) each own 25% of XYZ. The other 25% of XYZ is owned by an unrelated party.

d) UVW is owned 10% by Susan and 45% by Joanne. XYZ is owned 50% by Susan and 15% by Joanne. Joanne and Susan manage these two corporations together. The remaining shares are owned by non-related third parties.