3. Which of the following qualify as like-kind exchanges under § 1031?

a. Improved for unimproved real estate.

b. Rental house for personal residence.

c. Business land for rental house (held for investment).

d. Warehouse for office building (both used for business).

e. Truck for computer (both used in business).

f. Rental house for land (both held for investment).

g. Office furniture for office equipment (both used in business).

h. Unimproved land in Jackson, Mississippi, for unimproved land in Toledo, Spain.

i. General partnership interest for a general partnership interest.