In a statutory merger,

	a.	Only known and unknown assets are transferred to the buyer.
	b.	Only known assets and liabilities are automatically transferred to the buyer.
	c.	The total consideration received by the targets shareholders is automatically not taxable, that is, tax-deferred.
	d.	All known and unknown assets and liabilities are automatically transferred to the buyer except for those the seller agrees to retain.
	e.	The total consideration received by the targets shareholders is automatically taxable.