Which of the following statements is false concerning the requirements for a valid $351 corporate formation? Select one: A. Control is generally defined under 351 as 80 percent ownership of the corporation's stock by the control group B. The receipt of any property other than stock by the shareholder will cause the entire corporate formation to be taxable C. The type of stock a shareholder can receive is quite flexible and includes voting or nonvoting, common or preferred stock D. Property for purposes of $351 includes both tangible assets and intangible assets