Reorganization advantages and disadvantages include all of the following, except: a. A corporate spin-off permits corporate division without tax consequences if no boot is involved. b. In a change of identity the tax attributes of the predecessor are retained. c. In a court-approved reorganization of a bankrupt corporation the creditors can exchange debts for stock tax-free. d. In a voting stock-for-stock exchange, 51% of the target corporations stock must be controlled.