Which of the following scenerios will qualify under Section 351 as a nontaxable corporate formation? For those that dont qualify, what requirement of Section 351 do they violate?

a) Ginger, Mary Ann, and Mrs. Howell form GMH Corp. Gonger contributes memorbelia in exchange for 40% of GMH's stock. Mary Ann contributes farmland is exchange for 30% of GMH shares, and Mrs. Howell contributes cash in exchange for the 20% left over.

b) Clyde founded ABC Corp. in 2009 and owns all of ABC's 1,000 shares of outctanding stock. In 2013 ABC isuues 300 shares of ner stock to Bonnie in exchange for the land that Bonnie owned. Will Bonnie's contribution quality under Section 351?

c) With the same facts as part B, now ABC issues 4,500 shares of ABC to Bonnie is exchange for Bonnies land.

d) Bert and Ernie for Duckie Corp. in late 2013. Bert contributes $10,000 in cash in exchange for 60% and Ernie contributes services for the remaining 40%.