Which of the following situations involving an exchange of business property exemplifies a fully nontaxable exchange? A) Miranda traded a commercial refrigerator plus 5,000 for Patricia commercial refrigerator, B) Lois exchanged a commercial sewing machine for Edward's commercial sewing machine plus 5,000 in cash. C) Harold traded an improved lot for Oliver's rental house. Oliver paid the 2,000 expense incurred with the exchange..D)David traded his delivery van with Marcia for a printing press