Mergers and Acquisitions (M & A)are Popular Methods of Increasing

Mergers and acquisitions (M & A) are popular methods of increasing the economic vitality of businesses.Which of the following statements is true regarding the current trends in M & A?

A) Mergers and acquisitions hit an all time high in 2000 and the U.S. is not likely to see that level of activity for years to come.
B) The current trend is toward divestures of unwanted divisions through split-offs.
C) Mergers and acquisitions have been on the increase in recent years due to a downturn in the economy and financial statement misstatements.
D) Congress has been trying to stimulate mergers and acquisitions in recent years through simplifications in the Code that make it easier to qualify for tax-free treatment.
E) All of the above are true.