( POINT) Assuming that all of the other requirements have been met, in which one of the following has the control requirement of forming a corporation under Sec 351 not been met? a. Curt transferred to Lincoln Corp $100 cash in exchange for 50% of its stock and Taylor transferred to Lincoln Corp land with FMV of $100 in exchange for 50% of its stock b. Brian transferred to Fiat Corp $100 cash in exchange for 50% of its stock and Alex provided $100 of legal services to Fiat Corp in exchange for 50% of its stock c. Fred transferred to Audi Corp $100 cash in exchange for 50% of its stock and Maxie provided $50 of legal services to Audi Corp and transferred $50 cash in exchange for 50% of its stock d. All of the above (2 POINTS) In a qualified Sec 351 transaction, what are Audrey and Ford Corp's tax consequences if Audrey received 100 shares of Ford Corp's common voting stock (FMV $500) in exchange for her building ($100 adjusted basis, owned for 10 years)? (3 POINTS) In a qualified Sec 351 transaction, what are Lisa's and Apple Corp's tax consequences if Lisa received 100 shares of Apple Corp's common voting stock (FMV $600) and S100 cash in exchange for her building ($100 adjusted basis; owned for 10 years)