Which of the following statements is FALSE?

Group of answer choices

A. The ownership attribution rules of IRC 318 are applicable in measuring stock ownership for purposes of applying the percentage stock ownership tests in determining whether a transaction should be treated as a substantially disproportionate redemption.

B. The family attribution rules of 318 are NOT applicable for determining redemption treatment when an individual shareholder completely terminates (completely disposes) of his shareholder's interest.

C. Without the ownership attribution rules of 318, taxpayers could easily manipulate the redemption qualification rules by meeting the percentage ownership tests when the taxpayer's economic interest in the corporation has not materially changed.

D. All of the above are TRUE.