Which of the Following Actions Cannot Be Used to Eliminate

Which of the following actions cannot be used to eliminate a possible personal holding company tax liability involving a corporation owned by a mother and a father?

A) Make a cash distribution within 2 1/2 months of the end of the tax year.
B) Make a deficiency distribution within 90 days of the date on which the IRS determines that a personal holding company liability is owed.
C) Sell additional stock to other family members.
D) Liquidate the corporation.