In one transaction, the following occurs: Sally exchanges equipment with a fair market value of $300 and a basis of $50 for 300 shares of stock

Susy exchanges equipment with a fair market value of $400 and a basis of $100 for 400 shares of stock

Sarah exchanges $300 of services for 300 shares of stock

a) Based on this fact pattern has there been a change in control under IRC Sec 368? 1

b) If yes, explain why OR if no, explain why not