Quast Co Plans to Acquire Fairweather Co

Quast Co. plans to acquire Fairweather Co. Fairweather has substantial depreciable assets that have fair values in excess of their book values. Considering only the income tax impact, which of the following statements is TRUE?

A) Quast would prefer to purchase Fairweather's shares and Fairweather would prefer to sell its assets to Quast.
B) Both Quast and Fairweather would prefer Quast to purchase Fairweather's shares.
C) Both Quast and Fairweather would prefer Quast to purchase Fairweather's assets.
D) Quast would prefer to purchase Fairweather's assets and Fairweather would prefer to sell its shares to Quast.