Brenda who lives in sunny Santa Monica, California is considering selling a vacant lot she owns. If Brenda sells her vacant lot and wants to invest into another piece of real property and qualify for like-kind tax treatment, which of the following assets would not qualify as a like-kind property?

a. Raw land located in Canada. b. An office building in New York City. c. An industrial warehouse located in Florida. d. An apartment located in New Mexico.