Please answer the following questions!! Its greatly appreciated!!!

Earn-outs tend to shift risk from the seller to the acquirer in that a higher price is paid only when the seller or acquired firm has met or exceeded certain performance criteria. True False QUESTION 45 Sellers are not as concerned about the form of payment they receive because all sales are taxed in a similar manner. O True False QUESTION 46 If a seller's highest priority need is to minimize taxes on the sale, the seller would be much more interested in consummating an all cash transaction. True False