For a Spin-Off to Be Tax-Free to the Shareholder It

For a spin-off to be tax-free to the shareholder it must satisfy which of the following:

A) The parent firm must have a controlling interest in the subsidiary before it is spun off.
B) After the spin-off, both the parent and the subsidiary must remain in the same line of business in which each was involved for at least 5 years before the spin-off.
C) The spin-off cannot have been used as a means of avoiding dividend taxation by converting ordinary income into capital gains.
D) The parent's shareholders must maintain significant ownership in both the parent and the subsidiary following the transactions.
E) All of the above