Roby Corporation, a Tennessee Corporation, Decides to Change Its State

Roby Corporation, a Tennessee corporation, decides to change its state of incorporation to Delaware to take advantage of its more favorable state corporation laws. Roby Corporation can take advantage of the Type F reorganization rules by

A) liquidating the Tennessee corporation and reincorporating in Delaware.
B) exchanging the Tennessee corporation's assets for the Delaware corporation's stock and liquidating the Tennessee corporation.
C) recapitalizing the Tennessee corporation.
D) merging the Tennessee corporation stock into an existing Delaware corporation.