Indicate Whether or Not the Parties in the Following Situations

Indicate whether or not the parties in the following situations are "related" for tax purposes.
A)Mr. Grey and his sister's son, Matthew, are negotiating an economic transaction. Are Mr. Grey an Matthew related for tax purposes?
B)Mr. Field is the sole shareholder of Corporation X, and Mrs. Field, (Mr. Field's wife)is the sole s of Corporation Y. Are the two corporations related for tax purposes?
C)Sarah owns seventy percent of the shares of ABC Co. Andrew owns the remaining thirty percent. and Andrew are not related. Is Andrew related to ABC Co.?
D)Glen owns thirty percent of the shares of Corporation A. Glen's wife also owns thirty percent of t of Corporation A. The remaining forty percent of the shares are owned by Steven, who is a friend of Is Glen related to Corporation A for tax purposes?
E)Tammy and her brother's wife, Angela, are negotiating an economic transaction. Are Tammy and related for tax purposes?