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Mr. and Mrs. Eyre own residential rental property that they would like to dispose of in a nontaxable exchange. Which of the following would not

Mr. and Mrs. Eyre own residential rental property that they would like to dispose of in a nontaxable exchange. Which of the following would not qualify as like-kind property?
Multiple Choice
Commercial office building
Undeveloped land
Warehouse used to store transportation equipment
All of the these qualify as like-kind property.

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