Which of the following transactions involving A Corporation will qualify as a recapitalization under Sec. 386(a)(1)(E)? If a transaction involves the receipt of "other property" indicate the amount of such "other property".

a. A Corporation's Class A and Class B common stock is exchanged for stock of a new class of A Corporation common stock (5).

b. A Corporation bonds, having a face amount of $50,000, plus one year's accrued (but unpaid) interest in the amount of $6,000 which is in arrears, are exchanged for A Corporation preferred stock having a market value of $56,000 (5).

c. Assume the facts remain the same as in part b except the old bonds, with the right to the interest in arrears, are exchanged for new bonds, having a face amount of $60,000 and a market value of $56,000 (5).

d. A Corporation common stock that is held by a single shareholder and which represents a 75 percent equity interest is exchanged for all of A Corporation's new preferred stock issue having a similar market value (5).

e. One-half of A Corporation's outstanding common stock, having a market value of $300,000, is exchanged by all shareholders on a pro rata basis for A Corporation bonds, having a face amount and a market value of $300,000 (5).