Able and Baker are two corporations, the shares of which are publicly traded. Able plans to merge Baker into itself. Which of the following is a requirement of the merg

a$.$ The common stockholders of Baker must receive common stock of Able.

b$.$ The IRS must approve the merger.

c$.$ The creditors of Baker must approve the merger.

d$.$ The boards of directors of both Able and Baker must approve the merger.