A Inc. owns 80% of B's outstanding voting shares. Under which of the following scenarios would A's ownership percentage of B change?

A) B Inc. announces a 2-for-1 stock split to all its common shareholders.
B) B issues an additional 10,000 voting shares; A acquires 8,000 shares of the new issue.
C) B issues an additional 10,000 voting shares; A acquires 6,400 shares of the new issue.
D) B retires 20,000 voting share, and in doing so, buy back 16,000 shares from

A's ownership percentage of B would change only if there is an issuance or retirement of shares. In scenario A, a stock split does not affect the ownership percentage as the total number of outstanding voting shares will increase proportionally. In scenario B, A acquires 80% of the 8,000 new shares issued by B, maintaining their ownership percentage at 80%. In scenario D, the total number of outstanding voting shares will decrease, but as A is not selling any of their own shares, their ownership percentage will increase. Therefore, the only scenario where A's ownership percentage changes is in option C, where A acquires less than 80% of the new shares issued, resulting in a slightly lower ownership percentage.