For the following exchanges, indicate which qualify as like-kind property.

a. Inventory of a sporting goods store in Charleston for land in Savannah.

b. Investment land in Virginia Beach for office building in Williamsburg.

c. Used automobile used in a business for a new automobile to be used in the business.

d. Investment land in Paris for investment land in San Francisco.

e. Shares of Texaco stock for shares of Exxon Mobil stock.