For each item, decide whether the transaction qualifies as an A reorg, B reorg, C reorg, or if the transaction is taxable. Each category (A, B, C, etc.) might be used more than once; and not all categories may needed. P and T are both C corporations. Prompt 1P makes a tender offer directly to the shareholders of T to acquire the T stock in an exchange of one share of P voting common stock for each share of T stock. All of the T shareholders accept the tender offer