independence corporation needs to replace some of the assets used in its trade or business and is contemplating the following exchanges: exchange asset given up by independence asset received by independence a office building in chicago, il piece of land in toronto, canada b large warehouse on 2 acres small warehouse on 22 acres c office building in green bay, wi, used in the business apartment complex in newport beach, ca, that will be held as an investmentdetermine whether each exchange qualifies as a like-kind exchange. also, explain the rationale for why each qualifies or does not qualify as a like-kind exchange