Which of the following situations involving an exchange of business property does NOT exemplify a fully nontaxable exchange? A) DAVID TRADED HIS DELIVERY VAN WITH MARCIA FOR A DELIVERY VAN THAT HAD MORE SPACE AND LESS MILEAGE .HE ALSO PAID $2000 IN CASH. B) MIRANDA TRADED A COMMERCIAL BUILDING PLUS $50,000 FOR PATRICAI'S COMMERCIAL BULDING. C) HAROLD TRADED AN IMPROVED LOT FOR OLIVER'S RENTAL HOUSE .OLIVER PAID THE $2000 EXPENSE INCURRED WITHEXCHANGE. d) SARA TRADED A FULLY LEASED OFFICE BUILDING FOR AN OFFICE BUILDING THAT DID NOT HAVE ANY TENANTS, NO CASH OR EXPENSES INCURRED FOR THE EXCHANGE