Which of the following actions cannot be used to eliminate a possible personal holding company tax liability involving a corporation owned by a mother and a father?

A) Sell additional stock to other family members.

B) Make a cash distribution within 2 1/2 months of the end of the tax year.

C) Make a deficiency distribution within 90 days of the date on which the IRS determines that a personal holding company liability is owed.

D) Liquidate the corporation.