Terry and Billy own 50% of the shares in ABC corporation respectively. They would like Samantha to join them as a shareholder in the company. In order for Samantha to join them without recognizing any tax, which of the following must occur:

A. Samantha must contribute property for stock

B. Samantha must receive less than 20% of the stock

C. Samantha must contribute property and Terry and Billy must also contribute property equal to at 10% of the FMV of their shares respectively

D. None of the above