Which of the following requirements do not have to be met in a Section 351 transaction?
A. In the aggregate, the transferors of property to the corporation must collectively control the corporation immediately after the transfers.
B. All transfers of property to a corporation must be made simultaneously to qualify for deferral.
C. Only property transferred to a corporation is eligible for deferral.
D. Each transferor of property must receive stock equal to at least 80 percent of the fair market value of the property transferred.