Officer proposes the sale of substantially all of the assets of Seller Corporation; in return for the assets, Buyer Corporation will provide shares of its stock to Seller Corporation. Officer's plan is for Seller Corporation to pay its creditors, distribute the Buyer Corporation stock to its shareholders, and then dissolve. In this transaction, Buyer Corporation: Question 3 options: A) will acquire the liabilities of Seller Corporation, because it is a de facto merger. B) will acquire the liabilities of Seller Corporation, because it is a merger. C) will not acquire the liabilities of Seller Corporation, because it is a sale of the assets of Seller Corporation. D) will no acquire the liabilities of Seller Corporation, because it has not agreed to do so