Which of the following exchanges qualifies for nonrecognition treatment as a 1031 like-kind exchange?

a.

Airplane used in a business for 1,000 shares of Blue, Inc. stock.

b.

Computer used in a business for wooden filing cabinets to be used in a business.

c.

Female cow for a male bull.

d.

Land in Spain for land in Florida.

e.

None of the above.