Alvin, Bart, and Cameron form West Corporation and transfer the following items to West: The common stock has soling rights. The preferred stock docs not. Is the exchange nontaxable under Sec. 351? Explain the tax consequences of the exchange to Alvin. Bart, Cameron, and West Corporation. How would your answer to Part A change in Bart instead had received 200 shares of common stock and 200 shares of preferred stock? How would your answer to Part A change if Cameron instead had contributed $800 cash as well as services worth $6, 700