Which of the following transactions is eligible for deferral of realized gain?

PICK ALL THAT APPLY!!

A farmer exchanges a plot of land used in farming for another plot of undeveloped land which the farmer plans to cultivate. The farmer's basis in the land is $60,000 but the land is worth $120,000.

A homeowner sells a residence for $350,000. The homeowner bought the residence 8 years ago for $280,000 and has lived in the home for the entire 8 years.

A taxpayer has a motel and land with a basis of $400,000 condemned by the state for purposes of building a highway that will pass through that property. The state pays the taxpayer $500,000 for the property. The taxpayer acquires another motel for $525,000 one year after the condemnation

A taxpayer exchanges land used for an overflow parking lot for bonds with a value of $200,000. Taxpayers basis in the land is $120,000.