Which of the following statements is incorrect regarding tax planning opportunities for qualifying stock redemptions?

a.With a "bootstrap acquisition," a third party first acquires a small amount of a corporation's stock, and then the corporation redeems the remaining stock of the other shareholders.

b.A corporation that uses installment obligations to finance a redemption can deduct the related interest expense.

c.The not essentially equivalent redemption is of limited utility and should be considered only as a last resort.

d.For the shareholders of a family-owned corporation, the disproportionate redemption represents the best opportunity for a qualifying stock redemption.