For Claiming Exemption U/s 54, the Assessee Should Construct the Residential

For claiming exemption u/s 54, the assessee should construct the residential property within .........................

A) one year before or 2 years after the date of transfer
B) one year before or 3 years after the date of transfer
C) within 3 years after the date of transfer
D) within 2 years after the date of transfer.