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Penny's rental duplex was condemned by the state for a highway expansion. She was notified of the condemnation on September 1 5 , 2 0

Penny's rental duplex was condemned by the state for a highway expansion. She was notified of the condemnation on September 15,2019. She received her condemnation award and transferred the property on February 2,2020. To postpone any gain on the condemnation, when is the end of her replacement period? September 14,2022 December 31,2022 February 1,2023 December 31,2023

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