Based on Scenario #1 Ann believes that she can defer some or all of her gain on the first transaction because all of the properties involved were real estate (buildings with similar facilities and land) and all were used for business purposes. Which of the following statements is correct? Question 1Select one: a. Ann's realized gain is $210,000 and qualifies as a partially nontaxable exchange. b. Ann's realized gain is $205,000 and qualifies as a partially nontaxable exchange. The taxable gain will be $95,000. c. Ann's realized gain is $205,000, which is nontaxable since this qualifies as a like-kind exchange. d. Ann's taxable gain will be $100,000. The remainder of the realized gain will be deferred since this qualifies as a partially nontaxable exchange