All of the following are considered related parties for purposes of Sec. 1239 recapture with the exception of
A) an individual and a partnership where the individual has a one-fourth interest in the partnership.
B) an individual and a corporation where the individual owns more than 50% of the value of the outstanding stock of the corporation.
C) an individual and a corporation where the individual's spouse owns more than 50% of the value of the outstanding stock of the corporation.
D) an individual and a partnership where the individual owns more than 50% of the capital of the partnership.
Answer: A