X Corp. has 100 shares of its stock outstanding as follows: Alicia 30 shs.; Barbara 30 shs.; and Charles 40 shs. X Corp.s E & P = $200,000. X Corp. redeems 20 shares of Charless stock for $30,000.

a.	The distribution to Charles is a qualifying redemption because it completely terminates his interest	c.	The distribution is essentially equivalent to a dividend
b.	The distribution is a qualifying redemption because it is substantially disproportionate	d.	None of the above choices