Match the Following Items with the Statements Below

Match the following items with the statements below. Terms may be used more than once.
a.Capital gain
b.Continuity of business enterprise
c.Continuity of interest
d.Dividend
e.Equity change
f.Liability assumption
g.Ordinary gain
h.Ownership change
i.Not recognized
j.Sound business purpose
k.Step transaction
-Shareholder's loss to the extent of boot received in a qualified reorganization.