Which of the following statements is true? A. Realized gain and recognized gain are the same and can be used interchangeably. B. Kate exchanges and held as an investment for a investment building owned by Clark. This exchange is not qualified as like kind exchange because they exchange developed real property with non-developed real property. c. if boot is received in a like-kind exchange, the recognized gain cannot exceed the realized gain. D. When boot is given in a like-kind exchange, recognized gain is the greater of the boot or the realized gain. E. To quality as a like kind exchange, real property must be exchanged either for other real property or for personal property