Roger Transfers Assets from His Sole Proprietorship to His 100%-

Roger transfers assets from his sole proprietorship to his 100%- owned Motor Corporation. Immediately after the incorporation, Motor Corporation transfers all of its assets to Blue Corporation for 10% of Blue's stock. Motor Corporation is liquidated. Which of the following statements is correct?

A) The asset transfer by Motor Corporation meets the statutory Type C reorganization requirements.
B) The IRS may apply the step transaction doctrine.
C) The IRS may collapse the two transactions into a single transaction, resulting in denial of tax- free reorganization treatment.
D) All of the above statements are correct.