4. Which of the following is definitely not eligible for like- kind exchange treatment under I.R.C. 1031: a. A share of IBM stock for a share of Goldman Sachs stock b. A strip mall in upstate new York for a strip mall in Maine c. Silver coins issued by Sweden for silver coins issued by Greece d. Different livestock of the same gender 5. Kevin owns 10 shares of Infinity Corp. His dad owns 20 shares of Infinity. Kevin's mother-in-law owns an option to buy 100 shares of Infinity. Kevin's grandfather owns 100 shares of Infinity. Under I.R.C. 318, how many shares of Infinity is Kevin deemed to own? a. 10 b. 30 c. 130 d. 230