Identify whether the corporations described below are controlled foreign corporations.

a. Shetland PLC, a UK corporation, has two classes of stock outstanding, 75 shares of class AA stock and 25 shares of class A stock. Each class of stock has equal voting power. Angus owns 35 shares of class AA stock and 20 shares of Class A stock. Angus is a U.S. citizen who resides in England.

b. Tony and Gina, both U.S. citizens, own 5% and 10%, respectively, of the voting stock of DaVinci S.A., an Italian corporation. Tony and Gina are also equal partners in Roma Corporation, an Italian corporation that owns 50% of the DaVinci stock.

c. Pierre, a U.S. citizen, owns 45 of the 100 shares outstanding in Vino S.A., a French corporation. Pierre's father, Pepe, owns 8 shares in Vino. Pepe also is a U.S. citizen. The remaining 47 shares are owned by non-U.S. individuals.