For Purposes of § 6166 (I

For purposes of § 6166 (i.e., extension of estate tax payments relative to an interest in a closely held business) , an interest in a closely held business does not include:

A) A 16% interest in a partnership that has 36 partners.
B) A 22% interest in a partnership that has 50 partners.
C) A 10% interest in a partnership that has 48 partners.
D) A sole proprietorship.
E) All of the above.