Choice "B" is correct. Issuers are generally prohibited from making personal loans to directors or executive officers under the Sarbanes-Oxley Act of 2002. Exceptions exist for loans made in the ordinary course of business.
Choice "c" is incorrect. Although there is no 10% cap on ownership, disclosures are required for persons who directly or indirectly own more than 10 percent of any class of most any equity security.
Choice "d" is incorrect. Although there is no 10% cap on ownership, disclosures are required for persons who directly or indirectly own more than 10 percent of any class of most any equity security.
Choice "a" is incorrect. There are no prohibitions on perquisite compensation but disclosures may be required.