Which of the following is not taken into account when determine 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. fair market value of property transferred, b. ownership of a least 80% of the total combined voting power of all stock entitled to vote, c. Ownership of a least 80% of the total number of shares of all other classes of stock, d. receipt of money in addition to stock