This is a taxation question:

Which of the following scenarios does not describe two associated corporations (in a de jure, i.e. legal control context)? (There is no specified corporate income in any of the scenarios.) Yellow Corp. is wholly owned by Mrs. X. Her son owns 65% of the shares of Green Corp. Mrs. Smith owns the remaining 35% of the shares. O Mr. and Mrs. X each own 50% of the shares of Green Co. Their children, A and B, each own 45% of Brown Co., and Mrs. X owns the remaining 10% of the shares. C X owns 100% of the shares of Read Co. His mother and father each own 30% of the shares of Write Co. A friend, Mr. Y, owns 10% of Write Co., and X owns the remaining shares. C Blue Corp. owns 90% of the shares of White Corp