A Purchaser Has Agreed to Purchase the Shares of a Qualified

A purchaser has agreed to purchase the shares of a qualified small business corporation. Which of the following is not applicable?

A) The purchaser may try to discount the value of the shares if the assets of the company will potentially be sold for more than their cost.
B) The sale will result in the immediate taxation of the corporation, and the after-tax proceeds will be paid to the seller.
C) The seller may be eligible for the capital gains deduction.
D) The purchaser will assume the corporation's current UCC values.