In which of the following situations would Alpha, a foreign corporation, be treated as a controlled foreign corporation? Assume the ownership percentages imply the same amount of ownership for purposes of voting power as well as total value of the stock. A. Alpha is owned 49% by Gamma Inc., a US Corporation, and 51% by Beta Ltd, a French corporation, B. Alpha is owned 65% by Joe, a US citizen, 25% by Pascal, a Spanish citizen, and 10% by Mary a US citizen, C. Alpha is owned equally by 15 unrelated US citizens, D. Alpha is owned 40% by Red Corporation a US corporation, 40% by Marie, a French citizen, and 20% by Rouge S.A., a French corporation