Code § 384 Limits the Ability of a Loss Corporation

Code § 384 limits the ability of a loss corporation to use its loss by purchasing an acquired corporation's assets that have a built-in gain.Which one of the following statements is not a condition of § 384 regarding built-in gains?

A) Either Target or Acquiring must have a net unrealized built-in gain.
B) Acquiring corporation must not have an NOL carryforward.
C) There must be a stock acquisition or asset acquisition.
D) All of the above are conditions of § 384.