Sam Seller sold all of the assets of his business to Betty Buyer. The assets consisted of cash deposits, inventory, capital assets comprised of stocks and bonds, and 1231 assets comprised of equipment, commercial buildings and land. Which of the following statements is correct regarding Sam's and Betty's tax considerations involving the sale of the business? Select one: a. Betty and Sam likely have different tax motivations as regards the allocation of purchase price. b. Betty would likely prefer that the first allocation of purchase price be made to inventory. c. Sam would likely prefer that the first allocation of purchase price be made to inventory. d. All of the above. e. Two of the first three above statements are correct