Z is a corporation owned by an individual, C, and a partnership, 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 partnership and E, C's father, owns 2% 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 47% 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