Which of the following is 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$.$ Ownership of at least $80\%$ of the total number of shares of all other classes of stock.

C$.$ Fair market value of property transferred.

D$.$ Ownership of at least $80\%$ of the total combined voting power of all stock entitled to vote.