Which of the Following Scenarios Are Not Associated Corporations (In

Which of the following scenarios are not 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.James Smith (Mrs.Smith's son) , owns 65% of the shares of Green Corp.His mother 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 40% of Brown Co., and Mrs.Field owns the remaining 20% of the shares.