Which of the Following Scenarios Illustrates a Potential Tax Avoidance

Which of the following scenarios illustrates a potential tax avoidance scheme?

A) A man transfers property to his child at a value less than fair market value.
B) Property transferred between arm's-length parties is valued at fair market value.
C) Dividends received from shares transferred from a wife to her husband are taxed in the hands of the wife.
D) A shareholder owns two corporations and undertakes legal steps in order to permit loss utilization between the two companies.