Z is a corporation owned by an individual, C and a corporation , D. C owns 60 shares of Z common stock, D owns 40 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 C owns only 45%

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

c There is attribution of all of C's shares in Z to D

d B and C

e None of the above

Which is the correct answer? Can you explain why