Which of the following statements is FALSE?

Group of answer choices

A. For a redemption to qualify as "substantially disproportionate" under IRC 302(b)(2), the percentage of total outstanding voting stock owned by the redeeming shareholder immediately after the redemption must be less than 80% of the percentage of voting stock owned by the shareholder immediately before the redemption.

B. The family stock ownership attribution rules of 318 may be waived in substantially disproportionate redemptions.

C. A corporation that has all of its stock owned by one shareholder immediately prior to a partial redemption of that sole shareholder's stock could NEVER qualify as a redemption under the "substantially disproportionate" safe harbor of IRC 302(b)(2).

D. A redemption of solely non-voting stock will NEVER satisfy the "substantially disproportionate" safe harbor test of IRC 302(b)(2).

E. All of the above statements are TRUE.