Match the following.

- a. b. c. d. e.	S corporation
- a. b. c. d. e.	C corporation
- a. b. c. d. e.	Limited partnership
- a. b. c. d. e.	General partnership

a.	Contribution of appreciated property to the business entity by an owner is never subject to taxation.
b.	Realized gains on the contribution of appreciated property to the entity are not recognized by the contributor when an 80% control requirement is satisfied.
c.	Realized losses on the contribution of loss property to the entity are never recognized by the contributor.
d.	Realized losses on the contribution of loss property to the entity are recognized by the contributor unless an 80% control requirement is satisfied.
e.	Basis of ownership interest to the owner is dependent on whether gain or loss is recognized to the owner on the contribution of assets to the business entity.