Fact Pattern 31-2 Dynamo Corporation Combines Its Assets and Liabilities

Multiple Choice

Fact Pattern 31-2 Dynamo Corporation combines its assets and liabilities with those of Energy Company to form Fuel Inc. Dynamo and Energy cease to exist.
Refer to Fact Pattern 31-2. With respect to the assets of Dynamo and Energy, Fuel Inc. acquires

A) none of the assets.
B) only those assets acquired after the combination was proposed.
C) an amount of assets equal to the ratio of the firms' pre-merger market values.
D) all of the assets of both companies.