When planning for the sale of shares, if the value of active assets inside a corporation are not at the $90\%$ threshold required, it may be necessary for the corporation to move passive investments to another corporation and$/$or sell them and use the proceeds to pay down debt or pay a dividend to the shareholders. This method of ensuring the SBC test is met is known as which of the following?

Question $14$ options:

Purification

Multiplication

Holding Period

Crystallization