题目内容
（请给出正确答案）
A.AvailableforS-corporationtargets免税重组一般适用于S型目标公司
B.Notavailableforpartnerships/LLCtargets免税重组一般不适用于合伙/LLC型目标公司
C.Therearelimitationsonre-structuringspriortotransaction在交易前对于重组有限制
D.AnS-corporationBuyercanenabletheSellertodotax-freereorganizations一家S型公司买方可以让卖方进行免税重组
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