Which of the Following Actions Cannot Be Used to Eliminate

Which of the following actions cannot be used to eliminate a potential accumulated earnings tax liability situation involving a corporation owned by a mother and a father?

A) Make a deficiency distribution within 90 days of the date on which the IRS determines that an accumulated earnings tax liability is owed.
B) Create plans to invest retained earnings in a plant expansion.
C) Liquidate the corporation.
D) Make a cash distribution within 2 1/2 months after the end of the tax year.