Fact Pattern 31-6 Sweet Inc

Multiple Choice

Fact Pattern 31-6 Sweet Inc. acquires all of the assets of Tart Inc . by direct purchase.
Refer to Fact Pattern 31-6. Sweet assumes the liabilities of Tart if

A) a court imposes the liabilities on Sweet.
B) the sale does not amount to a merger or a consolidation.
C) Sweet replaces Tart's personnel and does not continue Tart's business.
D) the sale was done with fair notice to all creditors.