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'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.