All of the Following Qualify as a Like-Kind Exchange Except

All of the following qualify as a like-kind exchange except

A) an apartment building held for investment for farmland used in a trade or business.
B) a printer used in trade or business for a computer used in trade or business.
C) improved real estate held for investment for unimproved real estate held for investment.
D) an airplane used in trade or business for a general purpose truck used in trade or business.