What transaction below is considered to be at arms length? Phillip sells his...

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Accounting

What transaction below is considered to be at arms length?
Phillip sells his car to his mother at fair market value
Phillip sells his shares of Trillium Inc. to a corporation controlled by a friend of his father
Phillip transfers his shares of Trillium Inc. to Wild Rose Inc., a corporation controlled by his brother at fair market value.
Phillip sells his car to his 20-
-old grandson at current market prices.

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