Which of the Following Corporate Distributions Would Qualify as a Partial

Which of the following corporate distributions would qualify as a partial liquidation?

A) A distribution to an individual shareholder of excess inventory by a clothing retailer who has been in the business for seven years. The corporation continues to operate a car wash business it has owned for six years.
B) A distribution to an individual shareholder of stock held for investment for more than five years. The corporation continues to operate three businesses it has owned for more than five years.
C) A distribution to an individual shareholder of the assets of a business owned and operated by the corporation for the last six years. The distribution was pursuant to a pro rata redemption of stock from the shareholders. The corporation continues to operate another business it has owned for the last ten years.
D) A distribution to a corporate shareholder of the proceeds from the sale of the assets of a business owed and operated for the last eight years. The (distributing) corporation continues to operate a business it has owned for the last seven years.
E) None of the above.