A Subject Corporation for Purposes of Part IV Tax Is

A subject corporation for purposes of Part IV tax is defined as:

A) a resident private corporation that is controlled by an individual or for the benefit of an individual.
B) a resident public corporation that is controlled largely for the benefit of an individual or a related group of individuals.
C) a resident public corporation that is controlled, through trusts, largely for the benefit of an individual or related group of individuals.
D) a non-resident private corporation that is controlled largely for the benefit of a resident individual or related group of individuals.