Client a Has Equity Interests in Several Affiliates

Multiple Choice

Client A has equity interests in several affiliates. In addition, Client A sits on the Board of Directors for Company B, one of the affiliates. If Client A decides to appoint his spouse as the managing director at Company B, then which of the following would be an example of a related-party transaction?

A) Sales between Client A and all of its affiliates.
B) Sales between Client A and Company B.
C) Sales from Company B to another of Client A's affiliates.
D) All of the above.