The proportion of assets in each of the companies has been constant over the past three years. Rogo has owned the shares of Julie Inc. for the past five years. - REQUIRED (A) Determine whether Julie Inc. meets each of the three tests necessary for its shares to be qualifying small business corporation shares. (B) If the shares of Julie Inc. are not QSBC shares, then suggest ways of purifying Julie Inc. and indicate the tax consequences of your recommendations