The accumulated earnings tax is imposed on every corporation formed or availed for the purpose of avoiding income tax on its shareholders, by permitting earnings and profits to accumulate. Certain transactions may indicate a prohibited purpose. Which of the following is not one of these transactions?

	A.	Loans to shareholders
	B.	Accumulated earnings for use in a business expansion or for other bona fide business reasons
	C.	The corporation's dividend history
	D.	Investments in assets having no reasonable connection to the corporation's business