Who is NOT technically a related person but, is nevertheless subject to income attribution rules?

O a$)$ spouse or common$-$law partner of a taxpayer

O b$)$ brother$-$in$-$law or sister$-$in$-$law of a taxpayer

Oc$)$ minor niece or nephew of a taxpayer

Od$)$ same$-$sex, common$-$law partner of a taxpayer's son or daughter