Robots Unlimited, Inc. transferred all its assets to Domestic Help, Inc. for $300,000 worth of Domestic voting preferred stock and $50,000 in cash. The assets transferred had a value of $370,000, a basis of $250,000 and were subject to a liability of $20,000. Robots liquidated and distributed the stock and cash to its shareholders. (a.) Does the transaction qualify as a Type C reorganization? (b.) Assuming that the above is a Type C reorganization, independent of the answer in (a), could there be any depreciation recapture? (c.) What is Robots's realized and recognized gain? (d.) What is Domestic's basis in the assets? (e.) Would Robots' shareholders have to recognize gain or loss?