The replacement period for condemned real property used in a business, in a trade, or as an investment generally ends:

A$.$ Three years after the end of the tax year in which the threat of condemnation began.

B$.$ Three years after the end of the first tax year in which any gain is realized.

C$.$ Two years after the end of the first tax year in which the property is disposed of$.$

D$.$ Two years after the end of the first tax year in which any gain is recognized.