Which of the following qualify or qualifies 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 the taxpayer's 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 by a warehouse, which is to be leased to various tenants. (Points : 2)

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