Marty Has Sold a Business and After Applying the CGT

Marty has sold a business and after applying the CGT discount and all the available CGT small business concessions, except the small business rollover, Marty has a net capital gain remaining of $300,000. Which of the following statements is then true?

A) As long as Marty acquires a replacement business within 2 years of the sale he can reduce this net capital gain to $0
B) As long as Marty acquires a replacement business within 1 year of the sale he can reduce this net capital gain to $0
C) As long as Marty acquires a replacement business within the same income tax year of the sale of his old business he can reduce this net capital gain to $0
D) Marty would not be eligible to use the CGT small business rollover as it is only available to companies