Which One of the Following Qualifies as a Like-Kind Exchange

Multiple Choice

Which one of the following qualifies as a like-kind exchange?

A) An auto used by a business that was traded in for a new model.
B) A home owned and lived in by a taxpayer exchanged for a new personal residence.
C) IBM stock exchanged for Exxon stock.
D) Land used in business traded in for a different parcel of land also for business use.
E) None of the above are like-kind property.