Which of the Following Requirements Does Not Have to Be

Which of the following requirements does not have to be met in a §351 transaction?

A) Each transferor of property must receive stock equal to at least 80 percent of the fair market value of the property transferred.
B) In the aggregate, the transferors of property to the corporation must collectively control the corporation immediately after the transfers.
C) Only property transferred to a corporation is eligible for deferral.
D) All transfers of property to a corporation must be made simultaneously to qualify for deferral.