T is a publicly traded C corporation. T acquires all of the stock of P in exchange for voting stock of T. However, to the extent P shareholders would receive a fractional share of T stock. P shareholders receive cash. Which reorganization provision(s) apply to these transaction steps?

A. Section 368(a)(1)(A)

B. Section 368(a)(1)(B)

C. Section 368(a)(1)(C)

D. Section 368(a)(1)(A) and (a)(2)(D)

E. Section 368(a)(1)(A) and (a)(2)(E)

F. Not a reorganization.

Also, same facts as above, except T's wholly owned C corporation subsidiary X, acquires P stock in exchange for both voting stock of X and voting stock of T. Which reorganization provision(s) apply to these transaction steps?

A. Section 368(a)(1)(A)

B. Section 368(a)(1)(B)

C. Section 368(a)(1)(C)

D. Section 368(a)(1)(A) and (a)(2)(D)

E. Section 368(a)(1)(A) and (a)(2)(E)

F. Not a reorganization.