Which of the following may be treated as second class stock? A) a shareholder loans the S corporaton $8,000 and a note is not signed. Repayment is expected within 60 days B0 an arrangement to repurchase stock at the time of death of a shareholder C) the strike price of a call option is $10. The FMV of the underlying stock is $15 D) Two types of common stock are issued - voting and nonvoting