The successful completion of a $1031$ Exchange transaction requires Investors to comply with certain deadlines pursuant to Section $1031$ of the Internal Revenue Code, which have been further clarified within Section $1\mathrm{.}1031$ of the Department of the Treasury Regulations. The $1031$ Exchange deadlines consist of the $\_\_\_\_\_\_\_$calendar day identification deadline and the $\_\_\_\_\_\_\_\_$calendar day $($or less$)$ exchange period