Chevrolet Corporation acquires all of the assets of Mazda Corporation using only its voting stock. Mazda Corporation distributes the Chevrolet stock to its shareholders pursuant to its liquidation. After the acquisition, Mazda Corporation's shareholders own 20% of the Chevrolet stock (by voting power and value). The transaction is classified as a

A) Type B reorganization.

B) Type C reorganization.

C) Type D reorganization.

D) The transaction does not qualify as a tax-free reorganization.