Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) A stock redemption that qualifies as substantially disproportionate is a safe harbor for capital gain treatment.
B) Stock ownership attributed to a corporation from one of its shareholders cannot be attributed to another of the corporation's shareholders under the Sec. 318 attribution rules.
C) Under the attribution rules relating to stock redemptions, a person who has an option to purchase stock is considered to own the stock.
D) All of the above are true.