$1.$ A Corp seeks to acquire T Corp. A transfers $500,000$ shares of voting stock and$100,000$ shares of non$-$voting stock to the shareholders of T Corp in exchange for all their capital stock. T Corp is thereafter a subsidiary of A Corp. This transaction qualifies as a:

a$.$A$$ reorganization

b$.$B$($stock for stock$)$ reorganization

c$.$C$$ reorganization

d$.$ Taxable transaction

e$.$ None of the above