Which of the following statements in incorrect with repsect to applying the attribution rules in order to determine the status of a U$.$S$.$ shareholder of a controlled foreign corporation $($CFC$)?$

$($a$)$ Downward attribution is not to be applied so as to consider a U$.$S$.$ person as owning stock owned by a person who is not a U$.$S$.$ person

$($b$)$ Attribution between family members applies to determine the CFC status of a foreign corporation

$($c$)$ Attribution both from and to partnerships, estates, trusts, and corporations applies to determine the CFC status of a foreign corporation

$($d$)$ Attribution via ownership of options applies to determine the CFC status of a foregn corporation