Which of the following taxpayers are NOT related to each other?

Multiple Choice

Individual and their parent$-$in$-$law.

Individual and corporation A$,$ in which their grandchild owns $70\%$ of the voting shares.

Individual and corporation B$,$ in which the individual owns $50\%$ of the voting shares, their cousin owns $30\%$ of the voting shares, and an acquaintance owns the remaining $20\%$ of the voting shares.

Corporation C and corporation D$,$ in which an individual owns $75\%$ of the voting shares of corporation C and their sibling owns $55\%$ of the voting of corporation D$.$