Identify the Following Provisions as Deferral (D) or Exclusion (E)

Identify the following provisions as deferral (D) or exclusion (E) provisions.
_____ a. Wash sale
_____ b. Sale of personal residence
_____ c. Involuntary conversion
_____ d. Transfers to a partnership by a partner
_____ e. Sale of qualifying small business stock
_____ f. Loss on personal auto sale
_____ g. Like-kind exchange
_____ h. Corporate reorganization