When preparing Form 1120-S, certain questions that apply to the corporation must be answered in Schedule B, Other Information. Which question requires the additional information to be reported directly on Schedule B when the taxpayer answers "yes"?

a. Did the corporation have any outstanding shares of restricted stock at the end of the year?

b. Did the corporation issue publicly offered debt instruments with original issue discount?

c. Did the corporation make a Section 1630) election for their real property business during the year?

d. Is the corporation a material advisor required to file Form 8918, Material Advisor Disclosure Statement?