QUESTION 13 All of the following factors indicate that a dummy or nominee corporation may be ignored for tax purposes, EXCEPT: The corporation does not assume any liability or maintain the property a. The corporation may never hold actual record title to the property Ob. There is a written agreement that the corporation will be acting as agent for the shareholders O c. The corporation holds itself out as an agent, in all dealings with third parties relating to the property O d. The corporation transmits all money it receives to the principal e