Tammy owns 100 shares in Star Struck Corporation. The other 100 shares are owned by her husband Tommy. Which of the following statements is true?

A. A stock redemption that completely terminates Tammy's direct interest in a corporation will be treated as an exchange for tax purposes.

B. A stock redemption that completely terminates Tammy's direct interest in a corporation will be treated as a dividend for tax purposes.

C. A stock redemption that completely terminates Tammy's direct interest in a corporation will be treated as an exchange if Tammy waives the family attribution rules and files a "triple i" agreement with the IRS.

D. A stock redemption that completely terminates Tammy's direct interest in a corporation will be treated as a dividend to the extent that the redemption exceeds Tammy's tax basis in the redeemed shares.