Which of the Following Is Not Typically Used to Defer

Which of the following is not typically used to defer taxes in business reorganizations?

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