Which of the following corporations are small business corporations (SC) as defined in Section 248 of the Income Tax Act?

A Ltd. is a public corporation with 95% of the fair market value of its assets used In an active business carried on primarily in Canada.

B Ltd. is a Canadian-controlled private corporation with 60% of the fair market value of its assets used in an active business carried on in Canada. The remaining 40% is an investment in long-term bonds.

C Ltd, is a Canadian-controlled private corporation with 80% of the fair market value of Its assets used primarily in an active business carried on in Canada. The remaining 20% is an investment in term deposits.

D Ltd, Is a Canadian-controlled private corporation that owns one asset. The asset Is a warehouse that is used by a related corporation in carrying on its active business in Canada.