Which of the following statements is incorrect? a. The purchase of a corporation is always treated as the purchase of the corporate stock. b. The purchase of an unincorporated sole proprietorship is always treated as the purchase of its assets. c. A taxpayer purchasing a corporation in which the assets are appreciated would prefer to purchase the stock of the corporation. d. Only "The purchase of an unincorporated sole proprietorship is always treated as the purchase of its assets" and "A taxpayer purchasing a corporation in which the assets are appreciated would prefer to purchase the stock of the corporation" are correct. e. "The purchase of an unincorporated sole proprietorship is always treated as the purchase of its assets", "A taxpayer purchasing a corporation in which the assets are appreciated would prefer to purchase the stock of the corporation", and "The purchase of a corporation is always treated as the purchase of the corporate stock" are correct.