Which of the following transactions could result in the taxpayer being able to make a lifetime capital gains deduction?

Select one:

a. An individual sells 100 percent of the shares of a CCPC that uses 85 percent of its assets in the operation of an active business.

b. An individual sells 15 percent of the shares of a CCPC that uses 95 percent of its assets in the operation of an active business.

c. A CCPC sells 100 percent of the shares of another CCPC that uses 100 percent of its assets in the operation of an active business.

d. An individual sells 25 percent of the shares of a CCPC that uses 30 percent of its assets to produce property income.