Which of the Following Scenarios Would Be Most Appropriate for a Section

Which of the following scenarios would be most appropriate for a Section 85 rollover?

A) A shareholder of a corporation wishes to transfer his vehicle to his corporation. The vehicle originally cost $20,000 and has a market value of $12,000.
B) A corporation wishes to convert land owned by the company into a parking lot.
C) A taxpayer wishes to transfer property worth $200,000 that originally cost $90,000 to her corporation.
D) A corporation is selling its equipment to another corporation and does not wish to own shares in the other corporation.