Controlled Groups. Which of the following groups constitute controlled groups? $($Any stock not listed below is held by unrelated individuals each owning less than $1\%$ of the outstanding stock.$)$ For brother$-$sister corporations, which definition applies?

a$.$ Judy owns $100\%$ of the single classes of stock of Hot and Ice Corporations.

b$.$ Jones and Kane Corporations each have only a single class of stock outstanding. The two controlling individual shareholders own the stock as follows:

Stock Ownership Percentages

$\backslash$table$[[$Shareholder$,$Jones Corp.,Kane Corp.$],[$Tom$,60\%,100\%$