Willow Limited and Rupert Limited Are the Two Subsidiaries of Buffy

Willow Limited and Rupert Limited are the two subsidiaries of Buffy Company. Dan Sanders, one of the directors of Buffy Company, is also a director of Rupert Limited. Dan's wife, Sandra, has 10% of shareholding in Rupert Limited. Which of the followings are related parties to Willow Limited?

A) Buffy Company and Dan Sanders;
B) Buffy Company and Rupert Limited;
C) Rupert Limited and Dan Sanders;
D) Dan Sanders and Sandra Sanders.