Which of the Following Statements Most Accurately Describes an Aspect

Which of the following statements most accurately describes an aspect of a tax-deferred sale of a business to a group of employees, through share reorganization?

A) There is a risk to the original shareholder, as the value of his/her preferred shares depends on the success of the corporation following the sale.
B) The vendor generally does not participate in financing the sale of the business.
C) The employees will purchase the corporation's original common shares from the vendor.
D) This method of sale is appropriate when the vendor is unsure of the purchaser's ability to manage the business.