Which of the following statements is true? A. The home sale exclusion under IRC 121 does not apply to any principal residence acquired in a like-kind exchange (under IRC 1031)within the prior five years in which any gain was not recognized. B. An involuntary conversion (under IRC 1033) of a residence is NOT treated as the sale of a residence for purposes of applying the home sale exclusion under IRC 121. C. If an employer purchases its employee's home under an employer relocation assistance plan, such employer assistance payments are taxable as wages to the employee. D. When a taxpayer has claimed the home office deduction on his home and then later sells the home, assuming that the ownership and use requirements are otherwise met, the taxpayer may still exclude ALL the gain on the sale of the residence up to the dollar limits of $250000, for singles and $500,000 for married taxpayers filing jointly.