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In which cases, a seller can avoid paying capital gains tax on buyer voting stock provided as consideration? 以下哪些情况,卖方可以通过获得买方有表决权普通股对价,避免支付资本利得税?()

A.Thisvotingstockrepresents34%oftotalconsideration该有表决权普通股占总对价34%

B.Thisvotingstockrepresents51%oftotalconsideration该有表决权普通股占总对价51%

C.Thisvotingstockrepresents67%oftotalconsideration该有表决权普通股占总对价67%

D.Thisvotingstockrepresents74%oftotalconsideration该有表决权普通股占总对价74%

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