Which of the Following Statements Does Not Describe a Motivation

Which of the following statements does not describe a motivation by the buyer or seller in the acquisition or sale of a company?

A) Sellers generally prefer to sell assets in a tax-deferred reorganization to avoid higher tax rates imposed on gains from the sale of non-capital assets.
B) Sellers generally prefer to sell stock because they can recognize capital gain on the sale taxed at preferential rates.
C) Buyers generally prefer to buy assets because they can take a tax basis in the assets acquired equal to the assets' fair market value.
D) Buyers generally prefer to buy stock because they can take a tax basis in the underlying assets of the company acquired equal to the assets' fair market value.