Tiny Co has gross assets of $1,000,000 and liabilities of $500,000, i.e. net assets of $500,000. To satisfy the substantially all assets under a C reorganization, at least how many assets does Tiny Co have to transfer to an acquiring company? 

A. $350,000 of the net assets or $900,000 of gross assets 

B. $450,000 of net assets and $700,000 of gross assets 

C. $650,000 of gross assets, subject to $200,000 of liabilities 

D. $400,000 of the net assets and $800,000 of gross assets.