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:

c. Link, Model, and Name Corporations each have a single class of stock outstanding. The stock is owned as follows:

Link Corporation€™s stock is widely held by over 1,000 shareholders, none of whom owns directly or indirectly more than 1% of Link€™s stock.
d. Oat, Peach, Rye, and Seed Corporations each have a single class of stock outstanding. The stock is owned as follows:

Stock Ownership Percentages Shareholder Jones Corp. Kane Corp Tom 60% 100% Mary 40% Stock Ownership Percentages Shareholder Model Corp Name Corp. Link Corp. 80% 50% Model Corp. 40% Unrelated individuals 20% 10% Stock Ownership Percentages Shareholder Oat Corp. Peach Corp Rye Corp. Seed Corp Bob 100% 90% Oat Corp. 80% 30% Rye Corp. 60% Unrelated individuals 10% 20% 10%