With an Involuntary Conversion,what Is the Time Limit to Purchase

Multiple Choice

With an involuntary conversion,what is the time limit to purchase replacement property?

A) Two years from the conversion event.
B) It ends two years after the close of the taxable year the gain is realized (three years for real property held for use in a trade or business,or investment that is condemned) .
C) There is no time limit.
D) Five years from the conversion event.