Which of the following will prevent a corporation from qualifying for the special tax rules under Subchapter S? Indicate why.

a) The corporation has 105 shareholders, none of whom are married to each other or are related

b) A C corporation owns shares in the corporation.

c) The corporation has both common and preferred stock

d) The corporation is eligible to file a consolidated return.

e) All the shareholders are individuals

f) The corporation owns stock in another corporation