Which of the Following Would Not Be Considered a Business

Multiple Choice

Which of the following would not be considered a Business Combination?

A) A Company purchases B Company's only manufacturing facility for $1,000,000 or 80% of B's total assets.
B) A company purchases one of B's old/abandoned warehouses.
C) Two of Company A's subsidiaries engage in a share exchange without consulting the Parent Company.
D) Neither the purchase of an old abandoned warehouse,nor the exchanging of shares between subsidiaries of the same Parent Company qualify as Business Combinations.