Please help with all three

When distributing assets to an individual shareholder during a corporate wind-up, the corporation may make a tax election to have the distribution treated as occurring at the tax cost of the assets and not their fair market value. True or False A tax election may be made by a shareholder, on the sale of assets to a corporation, to have a sale price for those assets for tax purposes equal to their cost, and not their fair market value. This election is designed to defer the tax the shareholder would normally have had to pay at the time of the sale. True or False The advantage of electing to use a rollover provision is that the tax on the sale of eligible assets is eliminated. True or False