Which of the following qualify as replacement property under 1033 (nonrecognition of gain from an involuntary conversion)?

1.	An office building occupied by the taxpayer is destroyed by a fire. The building is to be replaced with a warehouse which is to be used to store taxpayers inventory.
2.	A shopping center leased to various retail tenants is destroyed by a tornado. The shopping center is to be replaced with a warehouse which is to be leased to various tenants.
3.	An office building occupied by the taxpayer is condemned. The building is to be replaced with a warehouse which is to be leased to various tenants.

1.

2.

3.

1 and 3.

2 and 3.