If a taxpayer purchases a business with assets having a fair market value of $2000 and an adjusted basis of $800 for $2,200, which of the following statements is NOT TRUE if the assets are owned by a corporation?

	A.	If the taxpayer buys the stock of the company, as a general rule, he can allocate the cost of the stock to the individual assets, provided the allocation does not exceed the total fair market value of the individual assets.
	B.	If the taxpayer buys the individual assets from the corporation, his adjusted basis in the assets will be $2,000 and the excess $200 will be recorded as good-will.
	C.	If the taxpayer purchases the stock of the company owning the assets, his adjusted basis in the individual assets will be $800.
	D.	If the individual assets are purchased, the purchase price must be allocated based upon the relative fair market value of the assets, with no amount of the allocation exceeding the fair market value of an individual asset.