5. Caruthers Corporation acquires all of the assets of COBM Corporation using only its voting stock. COBM Corporation distributes the Caruthers stock to its shareholders pursuant to its liquidation. After the acquisition, COBM Corporation's shareholders own 20% of the Caruthers stock (by voting power and value). The transaction is classified as a A) Type B reorganization. B) Type C reorganization. C) Type D reorganization. D) The transaction does not qualify as a tax-free reorganization