6) In one transaction, the following occurs: Alex exchanges equipment with a fair market value of $600 and a basis of $100 for 300 shares of stock Brittany exchanges equipment with a fair market value of $800 and a basis of $200 for 400 shares of stock Carrie exchanges $600 of services for 300 shares of stock

a) Based on this fact pattern has there been a change in control under IRC Sec 368?

b) If yes, explain why OR if no, explain why not.