What requirements must be met for stock to be considered Sec. 1244 stock? O A. At the time the stock is issued, the amount of money and property contributed to both capital and paid-in surplus may not exceed $1 million. O B. The stock must be stock in a domestic corporation and must have been issued in exchange for cash or property other than stock or securities. The corporation may not have derived over 50% of its gross receipts from passive income sources during the immediately preceding five taxable years. O C. The stock must be owned by an individual or a partnership and originally issued to the individual or to a partnership in which the individual is a partner. O D. All of the above