Which of the Following Is Likely to Be Construed as a Constructive

Which of the following is likely to be construed as a constructive dividend:

A) A loan from a shareholder to a corporation with an interest rate below market rates.
B) A loan from a corporation to a shareholder with above market interest rates.
C) A shareholder's personal use of corporate-owned housing.
D) Additional shareholder contributions to capital to fund corporate operations.
E) All of these likely constitute constructive dividends.