Shareholders in Boxer Corporation Exchange All of Their Nonvoting Class

Shareholders in Boxer Corporation exchange all of their nonvoting Class B common stock for additional shares of Boxer's Class A common stock. Which of the following statements is correct?

A) The basis of the Class A common stock received is equal to its FMV.
B) The exchange is tax- free even if no plan of reorganization has been created.
C) The exchange is a Type F reorganization, assuming all requirements are met.
D) If boot is added to the exchange, the entire gain realized on the exchange is recognized in full.