Which of following transactions is a like-kind exchange A. Sell a used automobile for cash of $3,500. B. Exchange an unimproved realty for an improved realty. C. Exchange a manufacturing plant in the U.S. for a manufacturing plant in Italy. D. Exchange 100 shares of Company A's stock for 100 shares of Company B's stock. E. Exchange warehouse building for business equipment. Which, if any, of the following exchanges qualifies for a like-kind exchange? A. Partnership interest for a partnership interest. B. Inventory for inventory. C. Securities for personalty. D. Business realty for investment realty