7. Indicate whether the following are like-kind property for purposes of deferring tax under Section 1031?

(yes = like-kind property, no = not like-kind property)

___. Multi-family building in New Mexico for multi-family building in London. ___. 99 year ground lease on land for US shopping center.

___. Residential apartment building for a fleet of trucks.

___. Fixtures that can be used in real estate for U.S. vacant land. ___. Apartment building in New York for vacant land in California.

___. Single family home in Colorado held by a developer for sale for vacant land in Texas.