please name the answer ( the company)

and explain why

7. There are additional tax advantages, beyond mismatch of income and deduction, for the establishment of an ESOP. One of these is non-recognition of gain treatment. To obtain non-recognition of gain treatment, qualified replacement property must be purchased. Which of the following investments would qualify as qualified replacement securities? a. DIA - The Dow Jones Industrial Average ETF Trust. b. Porsche Automobile Holding ADR. UPS (United Parcel Service) Debentures. d. Louisiana general obligation bonds. C. are and is the sole owner. He decides 7. There are additional tax advantages, beyond mismatch of income and deduction, for the establishment of an ESOP. One of these is non-recognition of gain treatment. To obtain non-recognition of gain treatment, qualified replacement property must be purchased. Which of the following investments would qualify as qualified replacement securities? DIA - The Dow Jones Industrial Average ETF Trust. b. Porsche Automobile Holding ADR. UPS (United Parcel Service) Debentures. d. Louisiana general obligation bonds. a. c