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Patrick is searching for like-kind, replacement property for his investment-use, unimproved land. Which of the following is NOT qualified property? A. An office building. B.

Patrick is searching for like-kind, replacement property for his investment-use, unimproved land. Which of the following is NOT qualified property?

A. An office building.

B. A 25-year real estate lease.

C. 200 acres of farmland.

D. an apartment building.

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