With respect to a partial liquidation under Sec. 302(b)(4), which of the following statements are false? The redemption must be part of a plan. The shareholder may be a corporation. The redemption may be pro rata. The distribution may not be made in the year after the plan was adopted.
A.	2 and 4.
B.	3 and 4.
C.	1 and 2.
D.	1 and 3.