In General, Which of the Following Statements About the Income

In general, which of the following statements about the income tax implications of the form of a business combination is true?

A) An acquisition of shares is generally better for the acquirer but worse for the seller.
B) An acquisition of net assets is generally better for the acquirer but worse for the seller.
C) An acquisition of shares is generally better for both the acquirer and the seller.
D) An acquisition of net assets is generally better for both the acquirer and the seller.