Match the Following Situations with the Appropriate Sections of the Income

Match the following situations with the appropriate sections of the Income Tax Act.
Situation
1.Shares are exchanged between two corporations at their tax costs.As a formal tax agreement is not required,this is a useful method for public corporations with many shareholders.
2.Shares of two or more corporations are exchanged for shares of a new entity,and all of the assets of the corporations are transferred to the new entity.
3.Common shares are converted to preferred shares and held by the seller.New common shares are issued (often at a nominal value)to the purchaser.
4.Assets are sold from a vendor corporation to a buyer corporation at an elected value,usually the assets' tax costs (i.e.UCC or ACB),in exchange for shares and a non-share payment not exceeding the elected value.
Section from the Income Tax Act
_______ Subsection 85(1)
_______ Subsection 85.1(1)
_______ Subsection 86(1)
_______ Subsection 87(1)