The executives of Winning! Corp. wish to change the name of the corporation to Yolo Corp.; they believe the name change will improve their business by attracting new customers. Would this prospective name change qualify as a valid corporate reorganization under the Internal Revenue Code? If so, what type of corporate reorganization would this mere change in name be?

a. Yes; Type A

b. Yes; Type F

c. Yes; Type B

d. No, this is not a qualifying corporate reorganization