Trampolines, Inc. transfers all its assets to a new corporation, Trogs, Inc., in exchange for voting stock of Trogs, Inc. The shareholders of Trampolines, Inc. turn in their Trampolines, Inc. stock for all the shares of Trogs, Inc. There is a business purpose for the transaction, and Trogs, Inc. will use all of Trampolines, Inc. assets in the same business in which Trampolines, Inc. was engaged. The transaction meets the definition of a.

a Type C reorganization.

b. both a Type C and a Type D reorganization.

c. a Type C, D, and F reorganization.

d. a Type A, C, D, and F reorganization.