All of the Following Conditions Would Encourage a Taxpayer to Avoid

Multiple Choice

All of the following conditions would encourage a taxpayer to avoid like-kind exchange treatment on the disposition of an otherwise qualifying asset except

A) expected lower tax rates in the future.
B) the availability of net operating loss carryovers.
C) the disposition of a capital gain asset when the taxpayer has a capital loss carryover.
D) a realized loss on the asset disposed of.