Which One of the Following Is Not a Requirement of a Deferred

Multiple Choice

Which one of the following is not a requirement of a deferred like-kind exchange?

A) The like-kind property to be received must be identified within 45 days.
B) The exchange must be completed within the taxable year.
C) The like-kind property must be received within 180 days.
D) The exchanged property must be like-kind.
E) All of the choices are correct.