For which reasons might target shareholders prefer stock to cash as purchase consideration in an M&A transaction? I. Tax planning II. Fixed value III. Ability to retain upside IV. Highest premium paid

For which reasons might target shareholders prefer stock to cash as purchase consideration in an M&A transaction?
I. Tax planning
II. Fixed value
III. Ability to retain upside
IV. Highest premium paid 






A) I and III
B) I and IV
C) II and III
D) II and IV








Answer: A