which of the following statements are true?

a-the dollar amount in reorganization are generally substantial thus it is important that the financial and tax treatment of the reorganization is consistent

b- a letter ruling indicates the income tax treatment the IRS will apply to the proposed corporate restructuring transaction

c-careful planning can ensure that all gains recognized by the shareholder recive benefial dividend treatment

d-corporations prefer to recognize capital gains on reorganizations because they can offset the capital losses they may have.

e- none are correct