Sun and Moon Corporations Each Have Only One Class of Stock

Sun and Moon Corporations each have only one class of stock outstanding. Their stock ownership is shown below. $$\begin{array} { | c | c | c | } \hline \text { Shareholder } & \text { Sun Corporation } & \text { Moon Corporation } \\\hline \text { Arthur } & 50 \% & 60 \% \\\text { Brenda } & 20 \% & 40 \% \\\text { Charles } & 30 \% & 0 \% \\\text { David } & 0 \% & 0 \% \\\hline\end{array}$$ Which of the four stock ownership changes that are illustrated is the minimum change that is neede and Moon Corporations are to be brother- sister corporations under the 50% requirements? (Assume the two corporations are equally valued.)

A) No stock ownership change is required.
B) Arthur sells his 2/3rds of his shares to David.
C) Arthur sells 4/5ths of his shares in Sun to David.
D) Arthur must acquire an additional 30% of Moon Corporation.