In comparing a qualifying stock redemption with a complete liquidation, which of the following statements is incorrect? a. The basis of property acquired is its fair market value on the date of distribution for both a qualifyng stock redemption and a liquidation. b. Section 267 disallows recognition of losses between related parties in a complete liquidation but not in a qualifying stock redemption. c. Both a qualifying stock redemption and a complete liquidation produce saln or exchange treatment to the shareholder. d. Lquidations and qualifying atock redemptions parallel each other in terms of the effect that E&P has on the nature of the gain or loss recognized by the shareholder