The "solely for voting stock" requirement in Type B reorganizations is met

in all the following cases, except:

a$.$ The acquiring corporation agrees to assume the acquired corporation's

shareholders' expenses but only if directly related to the acquisition.

b$.$ The acquired corporation, on the eve of the acquisition, redeems five

percent of its shares for cash.

c$.$ The acquiring corporation pays cash in lieu of fractional shares

resulting from the stock for stock exchange.

d$.$ The acquiring corporation assumes the acquired corporation's legal

expenses incurred in connection with the acquisition.