With respect to selling a small business :

A. The buyer's tax and nontax goals and the seller's tax and nontax goals are Type

B. the buyer's tax and nontax goals and the seller's tax and nontax goal's typical

C. the buyer's tax goal and the seller's tax goals are typically aligned but their are typically opposed

D. the buyer's nontax goals and the seller's notax goals are typically aligned ,but goals are typically opposed

but this can be overcome with some give and tax on both sides