Which One of the Following Statements Concerning the "Continuity of Business

Which one of the following statements concerning the "continuity of business enterprise" doctrine is true?

A) The acquiring corporation must continue all of the acquired corporation's lines of business to qualify as continuing the business.
B) The acquiring corporation may not sell any of the target corporation's assets to qualify as using target's assets in a business.
C) As long as the acquiring corporation uses a significant portion of target's assets in a business, it is immaterial that they are used in a different manner than target used them.
D) All of the above statements are false.