which of the following is correct in regards to liabilities in corporate reorganization

a) while in a "type A" merger, all the liabilities of the target must be acquired in a consolidation only general liabilities are transferred.

b) in a type G reorganization liabilities rarely are liquidated

c) liabilities are problematic for a type C only when the acquiring corporation transfers other property in addition to common stock

d) long term liabilities can be exchanged tax free in a type E reorganization as long as the terms of the bonds are greater than 10 years and the interest rates are identical

e) none of the above