I:12-25 Like-Kind Property. Which of the following exchanges qualify as like-kind exchanges under Sec. 1031?

a. Acme Corporation stock held for investment purposes for Mesa Corporation stock also held for investment purposes

b. A motel used in a trade or business for an apartment complex held for investment

c. A pecan orchard in Texas used in a trade or business for an orange grove in Florida used in a trade or business

d. A one-third interest in a general partnership for a one-fourth interest in a limited partnership

e. Inventory for equipment used in a trade or business

f. Unimproved land held as an investment for a warehouse used in a trade or business g. An automobile used as a personal-use asset for marketable securities held for investment