A partnership will take a carryover basis in an asset it acquires when:

a. The partnership acquires the asset through a 1031 like-kind exchange. b. A partner owning 25% of partnership capital and profits sells the asset to the partnership. c. The partnership acquires the asset from a partner as a contribution to partnership capital under 721(a). d. The partnership leases the asset from a partner on a one-year lease. e. None of the above.