Niko Corporation and Cicily Corporation wish to combine their assets. Which is a true statement concerning a method of combining without current recognition of income by Niko, Cicily, or their shareholders? O A Type E reorganization would directly accomplish the combination of assets into a single corporation O A Type B reorganization would qualify for tax-free treatment only if the acquired corporation has at least 51% control of the acquiring corporation immediately after the acquisition. O A Type B reorganization would directly accomplish the combination of assets into a single corporation O A statutory merger would qualify for tax-free treatment if no boot is paid to the acquiring corporation's shareholders