Which of the following will always result in an acquisition of control of a corporation?

a.Redemption of shares of the majority shareholder by the corporation, leaving the unrelated minority shareholder with all of the issued and outstanding shares of the corporation

b.A private company going public

c.Ownership by the estate of a deceased taxpayer of 100% of the shares of a corporation as a result of the death of the shareholder

d.Sale of 100% of the shares of a corporation by the owner of the shares to his or her spouse