Which of the Following Statements Is False

Which of the following statements is false?

A) A "Type B" reorganization is most likely to run afoul of the continuity of interest doctrine because the target remains a separate corporation.
B) Liabilities are problematic for "Type A" and "Type C" reorganizations.
C) The step transaction doctrine can be problematic in acquisitive "Type D" and "Type C" reorganizations.
D) "Type E" and "Type F" are not likely to be subject to the § 382 limitation.
E) All of the statements are true.