Match the following items with the statements below by filling in the appropriate word in the following sentences. Terms may be used more than once. Some terms may not be used. Boot Capital gain Continuity if business enterprise Continuity of interest Dividend Earnings and profits Liability assumption Ordinary gain Sound business purpose Step transaction a. Carries over to new corporations in a split-up reorganization. _____________ b. Tax avoidance isnt enough; the transaction must have a corporate economic consequence.___________ c. When the transactions are so interdependent that the accomplishment of one would be fruitless without the completion of the series._____________ d. Can be treated as boot if cash as well as voting stock is the consideration used by the acquiring corporation in a Type C reorganization. _______________ e. Shareholders recognize gain to the extent the restructuring qualifies as a redemption. ____________________ f. Any asset other than stock or securities received by the target shareholders. _________________ g. Requires at least a 40% carryover ownership by target shareholders.____________ h. Assuming that boot received in an otherwise tax-free reorganization cannot be considered a qualified redemption of Parent stock, it will be treated as a _________________.