Jane, John, and Kim each own 1/3 of Alpha Corp. Jane and John each own 1/2 of Beta Corp. Does a brother sister relationship exist that requires Alpha and Beta to be aggregated for discrimination test purposes? A. Yes. B. No, as they fall the 80% portion of the test. C. No, as they pass the 80% portion of the test but fail the 50% portion of the test, O D. No, as brother sister relationship test requires 5 or more partners