Which of the following scenarios would be appropriate for a section 85 roll-over?

a) A shareholder of a corporation wishes to transfer their vehicle to his corporation. The vehicle originally cost $20,000 and has a market value of $12,000.

b) A corporation wishes to convert land owned by the company into a parking lot.

c) A corporation is selling its equipment to another corporation and does not wish to own shares in the other corporation.

d) A taxpayer wishes to transfer property worth $200,000, with an ACB of $90,000, to their corporation.