How Long Does a Taxpayer Have to Identify Replacement Property

How long does a taxpayer have to identify replacement property in a like-kind exchange?

A) The like-kind property to be received must be identified within 45 days.
B) The like-kind property to be received must be identified by the earlier of 45 days or the last day of the taxpayer's taxable year.
C) The like-kind property to be received must be identified within 180 days.
D) There is no deadline for the identification of replacement property.
E) All of thesE.The replacement property must be identified within 45 days.

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