To Be Considered a Section 1202 Gain,the Stock Being Sold

To be considered a Section 1202 gain,the stock being sold must meet all of the following characteristics except

A) the stock must be issued after August 10,1993.
B) the stock must be held more than five years.
C) the corporation which issued the stock must be a C corporation.
D) at least 50% of the value of the corporation's assets must be used in the active conduct of one or more qualified trades or businesses.