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 interst in stock of the corporation? A) Fair market value of property transferred B) Ownership of at least 80% of the total combined voting power of all stock entitled to vote C) Ownership of a least 80% of the total numbers of shares of all other classes of stock D) Receipt of money in addition to stock