Which one of the following statements is correct regarding a triangular reorganization? The parent corporation refers to the company which is in control of the acquiring corporation. 

A. In a triangular B reorganization (or parenthetical B) reorganization, the target corporation cannot exchange for a combination of the voting stock of the parent corporation and the acquiring corporation. 

B. In a triangular B reorganization (or parenthetical B) reorganization, the target corporation can exchange solely for the nonvoting stock of the parent corporation. 

C. In a triangular C reorganization (or parenthetical C) reorganization, the target corporation can exchange solely for the voting stock of the parent corporation. 

D. In a triangular C reorganization (or parenthetical C) reorganization, the assumption of liability by the acquiring company is disregarded in determining whether the exchange is solely for the voting stock of the parent corporation.