$13.$ In a section $351$ transaction, the transferors of property need to own the following to

have $$control$$ of the corporation:

A$.$

$80\%$ of the voting stock and no shares of the nonvoting stock

B$.$

$80\%$ of the voting and nonvoting class of stock

C$.$

$100\%$ of the voting and $75\%$ of the nonvoting class of stock

D$.$

$75\%$ of the voting and $100\%$ of the nonvoting class of stock