twelve years ago, f persuaded his daughter to join in the family business by giving her 40% of the stock. He has retained the remaining 60% until now to ensure control. f now wishes to turnthe business over to his daughter. which of the following is true concerning a redemption of all of f's shares?

a. f must waive family attribution to qualify for sale treament

b. f's redemption iis essentially not equivalent to a dividend

c. f's redemption will qualify as a partial liquidation

d. f's redemption will qualify for a complete termination of interest