Jean owns 55% of the common shares of J Co. and Donald (her spouse) owns 55% of the common shares of D Co. Which of the following wouldnotmake J Co. and D Co. associated?

a.If Jean owned 25% of the common shares of D Co.

b.If Donald owned 25% of the common shares of J Co.

c.If a trust for their twin two-year-old daughters controls T Co. and no special elections were made

d.If J Co. and D Co. each owned 40% of the shares of R Co., a corporation carrying on a retailing business