Hickory Corporation wants Hemlock Corporation to become a 100% owned subsidiary. Hickory acquires 90% of Hemlock's stock (worth $300,000) by exchanging its common voting stock with the shareholders of Hemlock. Since 10% of the Hemlock shareholders are not interested in being common shareholders of Hickory, they retain their shares. This transaction qualifies as a(n):
a."Type E" reorganization.
b.Acquisitive "Type D" reorganization.
c."Type A" reorganization.
d."Type B" reorganization.
e."Type C" reorganization.