[单选题]
Fossil plc has the following shareholdings:(1) 52% in Turquoise Ltd(2) 75% in Boulder plc, a dormant company since 2010(3) 100% in Pyrope GmBH, a company incorporated and managed and controlled in Germany.Turquoise Ltd owns 51% of the shares in Peanut Ltd. All companies are trading companies, except Boulder plc.How many associated companies does Fossil plc have for corporation tax purposes?
A .One
B .Two
C .Three
D .Four
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