Involuntary Conversion question>

In Q3)"PERSONAL USE"(3years) to solve, gain recognize = insurance - cost of rebuilt || 80,000 - 100,000 =(20,000)

The explanation says [The taxpayer reinvested all of the $80,000 insurance proceeds in replacement property within two years, so none of the $30,000 gain realized is recognized]. ---> OK i got this

But then in Q5) "BUSINESS USE"(3years)

It is same scenario as in Q3, where insurance proceed But why do we recognize a LOSS HERE?

My inquiry is that for personal i am aware that it is within 2years, for business it is within 3years of time limitation for reinvestment.

I think 3year thing has something to do with the answer. Not understanding it