1. [10\%] You're working for a top CPA/tax consulting firm and you meet with a client, a mid-cap, but growing C corporation that develops and licenses software. The company's stock is doing well on the NASDAQ with 20M of its authorized 25M shares actively traded and widely held. Your client wants to acquire a rival software company ("Target I") that is about 1/10 the size of client. The CFO would prefer to not use any of the company's cash to acquire Target I. Because the Target I owns a substantial amount of intellectual property and has non-assignable contracts with several thousand customers the CFO advises you that it is strongly preferred that Target I survive as a legal entity. Briefly explain to the CFO two possible transactions that for tax purposes (if all the details can be addressed) will satisfy her objectives of not using cash as consideration for the acquisition of Target I and which will result in Target I surviving as a legal entity