Twinbrook Corporation needed to upgrade to a larger manufacturing facility. Twinbrook first acquired a new manufacturing facility for $2,100,000 cash, and then transferred the facility it was using (building and land) to White Flint Corporation for $2,000,000 three months later. Does the exchange qualify for like-kind exchange treatment (Hint: examine Revenue Procedures 2000-37 and 2004-51)? If not, can you propose a change in the transaction that will allow it to qualify?