Lupe and Rodrigo, father and son, each own 50% of the stock outstanding of Heron Corporation (Eof $400,000). During the current year, Heron redeems all of Lupe's shares for $250,000. The transaction cannot qualify as a complete termination redemption if:

a) Lupe filed an agreement with his return to notify the IRS of any prohibited interest acquired in the 10-year postredemption period.

b) Lupe received a $250,000 note receivable from Heron in the stock redemption.

c) Lupe continued to serve on Heron Corporation's board of directors for one year following the redemption.

d) Lupe loaned Heron Corporation $50,000 two years following the redemption.