How Long After the Initial Exchange Does a Taxpayer Have

How long after the initial exchange 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 180 days.
B) There is no deadline for the identification of replacement property.
C) 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.
D) The like-kind property to be received must be identified within 45 days.
E) All of the choices are correct.