Which of the following groups constitute a controlled group? (Any stock not listed below is held by unrelated individuals each owning less than 1% of the outstanding stock.) For brother-sister corporations, which definition applies?

a. Mark owns 90% of the single classes of stock of Hot and Ice Corporations.

b. Johnson and Carey Corporations each have only a single class of stock outstanding. The two controlling individual shareholders own the stock as follows:

		Stock Ownership Percentages
Shareholder		Johnson Corp.		Carey Corp
David		60%		80%
Kelly		30%		0%

c. Red, Blue and ABC Corporations each have a single class of stock outstanding. The stock is owned as follows:

		Stock Ownership Percentages
Shareholder		Blue Corp.		ABC Corp
Red		80%		50%
Blue				40%

Red Corporations stock is widely held by over 1,000 shareholders, none of whom owns directly or indirectly more than 1% of Reds stock.

d. Helm, Oak, Walnut and Zinnia Corporations each have a single class of stock outstanding. The stock is owned as follows:

		Stock Ownership Percentages
Shareholder		Helm Corp.		Oak Corp		Walnut Corp		Zinnia Corp
James		100%		90%
Helm						80%		30%
Walnut								60%