In which of the following situations are A Ltd$.$ and B Ltd$.$ associated?

A$.$ Mrs$.$ Jax owns $60$ percent of A Ltd$.$ and Mrs$.$ Jax's niece owns $80$ percent of B Ltd$.$ Mrs$.$Jax's husband owns the other $40$ percent of A Ltd$.$ and $20$ percent of B Ltd$.$

B$.$ Mr$.$ B$.$ owns $60$ percent of A Ltd$.$ and $20$ percent of B Ltd$.$ Mrs$.$ B$,$ Mr$.$ B$\text{'}$s spouse, owns the remaining $40$ percent of A Ltd$.$ The remaining $80$ percent of $B$ Ltd$.$ is owned equally by Mr$.$ and Mrs$.$ D$,$ who are not related to Mr$.$ and Mrs$.$ B$.$

C$.$ Amos Dans owns $35$ percent of each of A Ltd$.$ and B Ltd$.$ Amos Dan's brother owns an additional $20$ percent of A Ltd$.$ and $30$ percent of B Ltd$.$ The remaining $45$ percent of A Ltd$.$ and $35$ percent of B Ltd$.$ are owned by XYZ Ltd$.$ and JBC Ltd$.,$ respectively. XYZ Ltd$.$ and JBC Ltd$.$ are not associated companies.

D$.$ Young Ltd$.$ owns $55$ percent of B Ltd$.$ and $40$ percent of A Ltd$.$ Boyle Holdings Ltd$.$owns the remaining $45$ percent of B Ltd$.,$ and Kula Holdings Ltd$.$ owns the remaining $60$ percent of A Ltd$.$ Kula Holdings Ltd$.$ and Boyle Holdings Ltd$.$ are owned by L$.$ Kula and $A.$ Boyle, respectively, who are not related.