Xian Corporation and Win Corporation would like to combine int one entity. Win redeems

$90\%$ of it common stock and all of its nonvoting preferred stock in exchanged for $40\%$ of

Xian$$s common and $20\%$ of its nonvoting preferred stock. Win then distributes the Xian

Stock to its shareholders. Win is now a subsidiary of Xian:

 A$)$ This is a taxable transaction,  

 

B$)$ This restricting qualifies as a $$Type B$$ reorganization,

 C$)$ This restructuring qualifies as a  

 

$$Type E$$ reorganization,

D$)$ This restructuring qualifies as a divisive $$type D$$ reorganization, 

 

E$)$ This restructuring qualifies as a $$TYPE C$$ reorganization.