Review each of the following cases: a. B Corporation owns 100% of C Corporation's stock and 90% of D Corporation's stock. Unrelated persons own 10% of D's stock. b. B Corporation owns 100% of C Corporation's stock and 90% of D Corporation's stock. C owns 80% of E Corporation's stock, and D owns 75% of F Corporation's stock. Unrelated persons own the remainder of D's, E's, and F's stock. c. B Corporation owns 80% of C Corporation's stock and 40% of D Corporation's stock. C owns 41% of D's stock. Unrelated individuals own the remainder of C's and D's stock. d. Luciano, an individual, owns all the stock of M and N Corporations. e. Viviana, an individual, owns all the stock of W and X Corporations. W owns all of Y Corporation's stock, and X owns all of Z Corporation's stock. All corporations are includible corporations and have one class of stock.