The lesting period for determining whether a Section $382$ corporate stock consership change has occurred is defined as which of the following periods?

A$.$ The three$-$year period ending on$,$ but including, the dale of the change in cunershe $($the lesing date$).$

B$.$ The three$-$year period ending on$,$ but excluding, the date of the change in ownershe $($the lesting date$).$

C$.$ The five$-$year period ending on but including, the date of the change n coererithe $($the lealing date$)$

D$.$ The five$-$year period ending on but excluding, the date of the change in conerific $($The learing date$)$