Which of the following requirements do not have to be met in a section 351 transaction? a. In the aggregate, the transferors of property to the corporation must collectively control the corporation immediately after the transfers. b. Only property transferred to a corporation is eligible for deferral. c. All transfers of propery to a corporation must be made simultaneously to qualify for deferral. d. Each transsferor of property must receive stock equal to at least 80% of the fair market value of the property transferred.