Which of the Following Is Not an Example of a Method

Which of the following is not an example of a method to defer taxes in business reorganizations?

A) Transfer of shares at their adjusted cost base, from one corporation to another.
B) Transfer of depreciable assets at their undepreciated capital costs, from one corporation to another.
C) An amalgamation
D) Transfer of non-depreciable assets at their fair market values, from one corporation to another.