When there was an acquisition of control of one corporation by another corporation, which of the following would be true?

Multiple Choice

Any loss carry$-$forwards of the acquired corporation would expire.

A reasonable reserve for the accounts receivable would be determined prior to the date of the acquisition.

If the adjusted cost base $($ACB$)$ of non$-$depreciable assets owned by the acquired corporation were greater than the fair market value $($FMV$)$ of the assets, the difference would be deemed to be a capital loss incurred prior to the date of the acquisition.

The taxation year of the acquired corporation would be changed to the taxation year of the acquiror.