T Corp (T) has the following assets:

	Basis	Value
Tangible Properties (equipment, furniture, etc.)	30	20
Real Property	50	90
Total	80	110

T also has an account payable of $10 to David. T is wholly owned by Abby (basis $20; value $100). P Corp (P) and T propose to sign a binding contract pursuant to which T will transfer all of its assets and liabilities to P for the following alternative considerations. After the transfer, T will distribute all of its assets in a liquidation. Please determine if the following alternative considerations qualify as a C Reorganization.

(a) T transfers all of its assets and liabilities to P for $100 worth of Ps voting stock.

(b) T transfers all of its assets and liabilities to P for of Ps 20-year bonds with a face value of $100 and interest.

(c) T transfers all of its assets and liabilities to P for $100 worth of Ps preferred non-voting stock.