All the following should apply to a tax favored corporate restructuring except:

a. The reorganization is planned to be accomplished over five months.

b. Transactions to remove any barriers occur within three months of the restructuring.

c. The purpose of the restructuring is to ensure a supply of raw materials.

d. The acquired equipment and machinery of the target will be utilized to manufacture the products of the acquiring corporation.

e. All of these statements are true.