Select all that apply

A liquidating corporation will NOT recognize losses if the property is distributed to a Blank$\_\_\_\_\_\_($Check all that apply.$)$

Multiple select question.

related person and is deemed disqualified property

related person in a distribution that is not pro$-$rata

non$-$related person who owns at least $25\%$ of the stock before the liquidation

corporation that owns at least $50\%$ of the stock before the liquidation