When a like-kind exchange is considered to be a deferred exchange, the property to be received must be identified in writing within:

A - 30 days after the date that the property given up in the exchange is transferred

B - 45 days after the date that the property given up in the exchange is transferred

C - 60 days after the date that the property given up in the exchange is transferred

D - 180 days after the date that the property given up in the exchange is transferred