Acquiring Corporation transfers 40% of its stock and $50,000 in cash to Target Corporation for $500,000 of assets and all $200,000 of its liabilities. Target exchanges the Acquiring stock, cash, and its remaining $100,000 of cash assets with its shareholders for all their Target stock. After the exchange, Target liquidates. For what type of reorganization does this exchange qualify, if any? o Type A o Type B o Type C o Type D O None, this is a taxable transaction