Which of the Following Is a Private Company for Tax

Which of the following is a private company for tax purposes?

A) A company listed on a stock exchange where, at any time during the income year, 20 or fewer persons held 75 per cent or more of the company's capital, voting or dividend rights
B) A subsidiary of a listed public company
C) A non-profit company
D) A company whose shares were listed on a stock exchange (anywhere in the world) on the last day of the income year