Minx Corporation transfers 40% of its stock and $50,000 in cash to Eritrea Corporation for $500,000 of assets and all $200,000 of its liabilities. Eritrea exchanges the Minx stock, cash, and its remaining $100,000 of assets with its shareholders for all of their stock in Eritrea. After the exchange, Eritrea liquidates. The exchange qualifies as what type of transaction? Select one:

a. "Type C" reorganization.

b. "Type A" reorganization.

c. Acquisitive "Type D" reorganization.

d. "Type B" reorganization.