Complete the following statements regarding Type B reorganizations and the relationship between the corporations participating in the restr$$cturing$.$

In a "Type B$"$ reorganization, the acquiring corporation obtains at least an $\%$ control of the target corporation in an exchange involving $$ stock for the $$ stock of the target. $$ must be the sole consideration given by the acquiring corporation, a requirement that is $$ construed. After the restructuring,

$$ is created.