36. Ivory, Inc. acquires all the assets of Mammoth, Inc. If the consideration paid is as follows, which transaction qualifies as a Type C reorganization, assuming all other requirements are met to qualify as a reorganization under Code Section 368(a)(1)(C)?

a. Voting common stock of Ivory, Inc. worth $200,000 and the assumption of $800,000 of Mammoth Inc.s liabilities.

b. Voting convertible preferred stock of Ivory, Inc. with a fair market value of $550,000 and warrants with a fair market value of $450,000 to purchase stock in Ivory, Inc.s subsidiary.

c. Voting common stock in Ivory, Inc. with a fair market value of $750,000 and assumption of liabilities of Mammoth Inc. of $200,000, plus $50,000 in cash.

d. Nonvoting convertible preferred stock in Ivory, Inc. worth $500,000 and cash of $500,000.