In a statutory merger,

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