All of the Following Are Considered Related Parties for Purposes

All of the following are considered related parties for purposes of Sec. 1239 recapture with the exception of

A) an individual and a partnership where the individual owns more than 50% of the capital of the partnership.
B) an individual and a corporation where the individual's spouse owns more than 50% of the value of the outstanding stock of the corporation.
C) an individual and a corporation where the individual owns more than 50% of the value of the outstanding stock of the corporation.
D) an individual and a partnership where the individual has a one- fourth interest in the partnership.