I appreciate your help!

1. Generally, if the owner of an IRA dies before beginning required minimum distributions, the designated beneficiary must:

A. Take the entire amount in lump-sum in the year after the year of death. B. Take the required minimum distributions for the years after the year of death. C. Take the entire amount within five years after the year of death. D. Begin to take the required minimum distributions when the beneficiary turns 70.

2. James, who lives in Texas, is searching for like-kind replacement property for his investment-use unimproved land. Each of the following is qualified like-kind property EXCEPT:

A. An office building located in California. B. An apartment building located in Oklahoma. C. A 25-year lease of unimproved land in Texas.