Helen and Mark agreed to exchanged rental properties on June $1,2023.$ Helen transferred ownership of ther rental property to Mark immediately after their agreement. What is the last day that Mark can transfer his property to Helen in order for Helen to be able to defer the gain on this exchange under the like$-$kind echange rule.

November $26,2023.$

December $31,2023.$

April $18,2024.$

May $31,2024.$