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2. On January 1, 2016 A has 1,000 issued voting shares. On February 1, 2016 A acquires 100% of B from B's shareholders in exchange

2. On January 1, 2016 A has 1,000 issued voting shares. On February 1, 2016 A acquires 100% of B from B's shareholders in exchange for 1,500 A voting shares. Who is the acquirer in this business combination? a. A b. B c. Neither A nor B d. A and B

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