Question $2$: Brown incorporated a Sole Proprietorship by exchanging all the proprietorship's assets for the stock of GMA Co$.,$ a new corporation. To qualify a IRC$351$tax$-$free incorporation. Brown must be in control of GMA Co$.$ immediately after the exchange. What percentage of GMA Co$.$ stock must Brown own to qualify as "control" for the purpose?

a$)60\mathrm{.}00\%$

b$)51\mathrm{.}00\%$

c$)67\mathrm{.}00\%$

d$)80\mathrm{.}00\%$