Which of the Following Statements Regarding Ownership Changes and the §

Which of the following statements regarding ownership changes and the § 382 limitations is true?

A) The order in which tax attributes are limited by § 382 is the same as the order in which tax attributes are disallowed due to cancellation of debt income relief for a "Type G" reorganization.
B) An equity shift cannot occur with a "Type B," "Type E," or "Type F" reorganization.
C) The Federal long-term bond rate is used to determine the amount of tax attributes the acquiring corporation may use when there has been an ownership change in the target.
D) An owner shift can occur through a redemption of stock and a stock issuance.
E) All of the above are true.