Which of the Following Scenarios Does Not Describe Two Associated

Which of the following scenarios does not describe two associated corporations (in a de jure context) ? (There is no specified corporate income in any of the scenarios.)

A) Blue Corp. owns 90% of the shares of White Corp.
B) Yellow Corp. is wholly owned by Mrs. Smith. Her son, James, owns 65% of the shares of Green Corp. Mrs. Smith owns the remaining 35% of the shares.
C) Kelly Booker owns 100% of the shares of Read Co. His mother and father each own 30% of the shares of Write Co. A friend, Mr. Words, owns 10% of Write Co., and Kelly owns the remaining shares.
D) Mr. and Mrs. Field each own 50% of the shares of Green Co. Their children, Sue and Tim, each own 45% of Brown Co., and Mrs. Field owns the remaining 10% of the shares.