Billy wants to join ABC corporation with Abby and Candy. Abby and Candy each own 50% of ABC corporation. The shares in ABC corporation have a total fair market value of $1,000,000. Abby and Candy are willing to give Billy 10% of ABC corporation. Is it possible for Billy not to recognize gain on the transfer to ABC corporation and only receive 10% of the shares? A. Yes, but Abby and Candy must each contribute property worth $100,000 B. Yes, but Abby and Candy must give up 80% of the company C. No because Billy will not have control after the transfer D. Yes, but Abby and Candy must each contribute property worth $50,000