14. Marilyn received an investment property in her divorce. later, she made a like-kind exchange of this property with her brother, ted. while '1031 treatment can apply to related party transactions, in their case, '1031 nonrecognition treatment was invalidated since:

A. there was a disposition due to death within three years.

B. the exchanged property was sold within two years.

C. an involuntary conversion occurred within two years.

D. a later disposition of the property occurred in seven years.