B & W are unrelated individuals. On January 1, 2021, B contributes property of $500,000 to form a new corporation by the name of Ready to Book, Inc., a corporation that specializes in rock climbing equipment. In return B receives 100 shares of Ready to Rock common stock. On June 2, 2021, W transfers cash of $500,000 to Ready to Rock, Inc. for 100 shares of common stock. Assuming there was a predefined plan of organization, does both B and W's transfer qualify under IBC 351 ? @ YES 0 NO