Which of the following are considered related parties under $267?$ Select either "Yes" or $"$No$".$

a$.$ An individual taxpayer and their father

Yes

b$.$ An individual taxpayer and their brother

Yes

c$.$ An individual taxpayer and their niece

No

d$.$ An individual taxpayer and their uncle

No

e$.$ An individual taxpayer and their cousin

No

f$.$ An individual taxpayer and their grandson

No

g$.$ A corporation and a $45\%$ shareholder

No

h$.$ A corporation and a $55\%$ shareholder

Yes