Which of the Following Situations Does NOT Describe Two Associated $F$

Which of the following situations does NOT describe two associated corporations?

A) KCorp. owns 51 percent of the shares of L Corp. The remainder of the shares are owned by a party unrelated to KCorp.
B) Mr. and Mrs. Geach own 50 percent of the shares of W Corp. Their adult children, Girl F and Boy $F$ , each own 40 percent of $V$ Corp. Mrs. Gowns the remaining 20 percent of the $V$ Corp. shares.
C) D Corp. is wholly owned by Mrs. X. Mr. $X$ , the husband of Mrs. $X$ , owns 65 percent of the shares of E Corp. Mrs. Xowns the remaining 35 percent of the E Corp shares.
D) Boy $M$ , an ad ult, owns 100 percent of the shares of Z Corp. Boy $M$ , his mother and his father each own 30 percent of the shares of $Y$ Corp. The remaining shares of $Y$ Corp. are owned by Boy M's girlfriend.