Which of the Following Characteristics Is the Same for Transfers

Multiple Choice

Which of the following characteristics is the same for transfers of property to both a corporation and to a partnership in exchange solely for an ownership interest?

A) The transferors must have control of the corporation or partnership after the transfer.
B) Liabilities assumed affect the owner's basis in the entity's business in the same manner.
C) Loss is not recognized.
D) The holding period for all the assets transferred begins on the date of the transfer.