Wax Corporation acquired $15\%$ of Target Corporation's single class of

stock for cash in January of $2016.$ During May, $2021,$ Wax Corporation

acquired the remaining $85\%$ of Target Corporation stock in exchange for

Wax Corporation voting common stock. The acquisition of Target

Corporation stock during May, $2021$ will be treated as a$-$

a$.$ Type B reorganization

b$.$ Type $C$ reorganization

c$.$ Type $F_{{?}_{?}}$ reorganization

d$.$ Type $H$ reorganization

e$.$ Taxable exchange