Universal is a holding company. Universal owns 10% of the shares of GBR Corp, 30% of the shares of NBE Corp, and 80% of the shares of BRT Corp. Manu is the controlling shareholder of Universal company, and owns 90% of the shares of Universal. With respect to the associations of these corporations, which of the following is correct? Choose the correct answer. OA Manu indirectly owns 9% of GBR Corp, 27% of NBE Corp, and 100% of BRT Corp OB. Manu indirectly owns 0% of GBR Corp. 0% of NBE Corp, and 100% of BRT Corp OC. Manu is associated with BRT Corp. as per ITA 256(1)(b) OD. Universal and BRT Corp. are associated as per ITA 256(1)(a)