[单选题]
Fouette plc owns 61% of the shares in Tutu Ltd and 43% in the shares of Pile Ltd. Fouette plc also owns 100% of the shares in Pointe SA, a company incorporated and managed and controlled in France. Fouette plc also has a 75% shareholding in a dormant company called Brise plc. How many related 51% group companies (including Fouette plc) are there for the purpose of deciding whether Fouette plc is required to pay its corporation tax by instalments?
A .Three
B .Four
C .Five
D .Two
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