Treez Ltdowns Land with a Fair Market Value of $100,000, a a Building

Treez Ltd.owns land with a fair market value of $100,000, a building with a fair market value of $75,000, and equipment with a fair market value of $25,000.These assets are used for active business conducted in Canada.Which of the following would disqualify Treez from being a small business corporation?

A) Treez Ltd.also owns 40% of the non-eligible shares of Rock Co.(a small business corporation) , which have a fair market value of $20,000.
B) Treez Ltd.also owns portfolio shares in Leaf Co., (with less than 1% ownership) , which have a fair market value of $5,000.
C) Treez Ltd.also has long-term investments valued at $30,000.
D) Treez Ltd.sold the equipment and used the funds to purchase 35% of the shares of Tree Co., a small business corporation.