Which of the Following Statements Is Incorrect Regarding Tax Planning

Which of the following statements is incorrect regarding tax planning opportunities for qualifying stock redemptions?

A) A corporation that uses installment obligations to finance a redemption can deduct the related interest expense.
B) With a "bootstrap acquisition," a third party first acquires a small amount of a corporation's stock, and then the corporation redeems the remaining stock of the other shareholders.
C) For the shareholders of a family-owned corporation, the disproportionate redemption represents the best opportunity for a qualifying stock redemption.
D) The not essentially equivalent redemption is of limited utility and should be considered only as a last resort.
E) None of these.