Z is a corporation owned by an individual, C, and a corporation, D. C owns 60 shares of Z common stock. C wishes to sell 30 shares back to Z for $600. C owns 45% of the stock of D corporation and E, C's father, owns 5% of the outstanding shares of D.

a. There is no attribution under Section 318 of D's ownership in Z because A owns only 45%

b. There is attribution of 50% of D's ownership in Z

c. B and C

d. None of the above

Please explain why you chose each option