For the following exchanges, indicate which qualify as like-kind property for purposes of section 1031 (tax-free exchanges):

a. Land held for investment for land to be used as the site for an apartment building

b. Rental condo in Las Vegas for a condo in Ventura to be used as a personal vacation home

c. Stock in American Airlines for stock in Southwest Airlines

d. Factory building in Detroit for an office building in New York

e. Used truck used in a business for a new truck to be used in the business