XYZ Corporation is a foreign corporation with three classes of capital stock outstanding, consisting of 60 shares of Class A stock, 40 shares of Class B stock. The owners of a majority of the Class A stock are entitled to elect three of the five corporate directors, and the owners of a majority of the Class B stock are entitled to elect the other two directors. DBC Corporation is a foreign corporation with one class of stock outstanding, consisting of 90 shares. Maria, a United States citizen, owns 25 shares of XYZ's Corporation Class A stock and 45 shares of DBC's Corporation's stock during the entire year. DBC Corporation owns 15 shares of XYZ Corporation Class A stock during the entire year. The remaining shares of stock are owned by unrelated foreign persons. Group of answer choices A. DBC is a controlled foreign corporation (CFC) B. Corporation X is a CFC C. Neither corporation is a CFC D. Maria is not a U.S. person