Z corporation has 100 shares of common stock outstanding, owned by A (28 shares), B (25 shares), C (23 shares) and D (24 shares.) Unless otherwise indicated, assume the shareholders are not related. In each of the following alternative situations, determine whether the redemption is not essentially equivalent to a dividend under 302(b)(1):

(a) Z redeems 7 shares from A

(b) Z redeems 5 shares from A, and A and D are mother and daughter.

(c) Z redeems 5 shares from A, and A and B are mother and daughter.

(d) Same as (c), above, except that A has not spoken to B since B married outside her faith.