With no explanation, chose the best option from "A", "B", "C" or "D". of the corporation’s income. Indeed, our research indicates that, consistent with Metz-Keener, courts in other jurisdictions will only consider a corporation’s retained earnings to be a party’s income if the party has substantial control over a corporation’s earnings or is the sole stockholder. See, e.g., Bleth v. Bleth, 607 N.W.2d 577, 579 (N.D.2000); Mitts v. Mitts, 39 S.W.3d 142, 148 (Tenn.Ct.App.2000). Here, the AAA was created when respondent and the other members of the Siegel-Robert board of directors voted to convert Siegel-Robert into a Subchapter S corporation. Appellant argues that the retained earnings are marital property because they are attributable to respondent’s entrepreneurial efforts during the marriage. See Nardini v. Nardini, 414 N.W.2d 184, 192 (Minn.1987) (<HOLDING>); White v. White, 521 N.W.2d 874, 878

A: holding that an increase in the value of nonmarital property attributable to the efforts of one or both spouses during marriage is marital property
B: holding that circuit court erred in failing to consider that marital property in the form of marital earnings was used to pay debt against nonmarital property
C: holding that transferring joint property into one partys name for estate planning purposes does not convert marital property into nonmarital property
D: holding that whether a spouses employment termination benefit is separate or marital property is determined by whether the right to payment accrued during marriage
A.