The following situations are independent of each other.

All of the corporations involved are CCPCs and have only one class of shares.

A. Mr. Johnson, Mr. Kohn, and Mr. Langley are three unrelated individuals.

Mr. Johnson owns 50% of the shares of Astro Inc. and 25% of the shares of Borealis Ltd.

Mr. Kohn owns 50% of the shares of Borealis Ltd.

Mr. Langley owns 50% of the shares of Astro Inc. and 25% of the shares of Borealis Ltd.

B. Ms. Martineau and Ms. Olson each own 50% of the shares of Kisler Inc. Ms. Martineau owns 70% of the shares of Pardo Ltd. Ms. Olson owns the remaining 30% of this Company's shares. Ms. Martineau and Ms. Olson are not related.

C. Fiona and Jennifer Lane are sisters. Fiona owns 100% of the shares of FL Inc. and 31% of Lane Ltd. Her sister Jennifer owns 60% of the shares of JL Inc., with the remaining 40% of the shares held by her father. Jennifer also owns 39% of the shares of Lane Ltd. The remaining shares of Lane Ltd. are held by an unrelated party.

D. Ms. Garland owns 90% of the shares of Garland Inc. She also owns 10% of the shares of Newton Ltd. Her 13 year old son Newton owns 10% of the shares of Newton Ltd. While the remaining shares of Newton Ltd. are owned by Newton's father, Mr. Isaac, Ms. Garland has options to acquire up to 40% of the Newton shares from him. Ms. Garland and Mr. Isaac have never been married or lived in a common-law relationship. They are, however, good friends.

E. Mr. Barnes owns 70% of the shares of Noble Inc. and 24% of the shares of Borders Ltd. Noble Inc. owns 40% of the shares of Borders Ltd.

Required: For each of the preceding situations, indicate whether the corporations are associated and explain your conclusion. Show all drawings!