On September 20, 2021 Julie contributed land with a FMV of $1,000,000 and an adjusted tax basis of $250,000 to Rolling Meadows Inc. in exchange for 10,000 share of voting common stock. On September 20, 2021 Lisa contributed land with a FMV of $1,000,000 and an adjusted tax basis of $300,000 to Rolling Meadows Inc. in exchange for 5,000 share of nonvoting common stock and a $100,000 bond maturing in 5 years and paying 5% interest annually. Will the above exchange qualify under §351?