Which of the following factors in not taken into account when determining if a gain or loss should be recognized on the transfer of property to a corporation in exchange for a controlling interest in stock of the corporation? a.receipt of money in addition to stock b.FMV of the property transferred to the corporation c.ownership of at least 80% of the total combined voting power of all stock entitled to vote d.ownership of at least 80% of the total number of shares of all other classes of stock please do not guess