Which of the following statements is correct for a 1033 involuntary conversion of an office building which is destroyed by fire?

	a.	An election can be made to postpone gain on a 1033 involuntary conversion only if the proceeds received are reinvested in qualifying property no later than two years after the end of the tax year in which a proceeds inflow is received that is large enough to produce a realized gain.
	b.	The postponement of realized gain in a 1033 involuntary conversion is elective.
	c.	The functional use test is satisfied if a business warehouse is replaced with another business warehouse.
	d.	The taxpayer use test is satisfied if a shopping mall rented to tenants is replaced with an office building to be rented to tenants.
	e.	All of the above are correct.