C:2-32 Control Requirement. In which of the following unrelated exchanges is the Sec. 351 control requirement met? If the transaction does not meet the Sec. 351 requirements, suggest ways in which the transaction can be structured so as to meet these requirements. a. Fred exchanges property worth $50,000 and services worth $50,000 for 100 shares of New Corporation stock. Greta exchanges $100,000 cash for the remaining 100 shares of New stock. b. Maureen exchanges property worth $2,000 and services worth $48,000 for 100 shares of Gemini Corporation stock. Norman exchanges property worth $50,000 for the remaining 100 shares of Gemini stock