QUESTION 18 Under which of the following scenarios a taxable corporate formation (e.. failing Section 351 requirements) might be preferred? Oa. shareholders contribute loss property to the corporation. Ob.shareholders contribute gain property and the corporation's tax rate is higher than shareholders' tax rate. Oshareholders contribute depreciable gain property and the corporation wants to claim more depreciation deductions going forward, Od.shareholders and the corporation want to avoid double counting gains. OeAll of the above.