Builders Inc. purchased 40 percent of the stock of Stairways Inc. for cash and acquired the remaining 60 percent for its own voting stock pursuant to a single plan. As soon as practicable, Stairways Inc. liquidates and Builders acquires all of its assets.

a. Could the acquisition qualify as a Type B reorganization?

b. Could the acquisition qualify as a Type C reorganization?

c. Does the liquidation qualify as a Code Sec. 332 liquidation of a subsidiary?