Which of the Following Satisfy the Time Period Requirement for Postponement

Which of the following satisfy the time period requirement for postponement of gain as a § 1033 (nonrecognition of gain from an involuntary conversion) involuntary conversion?

A) Al's business warehouse is destroyed by a tornado on October 31,2014.Al is a calendar year taxpayer.He receives insurance proceeds on December 5,2014.He reinvests the proceeds in another warehouse to be used in his business on December 29,2016.
B) Heather's personal residence is destroyed by fire on October 31,2014.She is a calendar year taxpayer.She receives insurance proceeds on December 5,2014.She purchases another principal residence with the proceeds on October 31,2016.
C) Mack's office building is condemned by the city as part of a road construction project.The date of the condemnation is October 31,2014.He is a calendar year taxpayer.He receives condemnation proceeds from the city on that date.He purchases another office building with the proceeds on December 5,2017.
D) Lizzy's business automobile is destroyed in an accident on October 31,2014.Lizzy is a fiscal year taxpayer with the fiscal year ending on June 30th.She receives insurance proceeds on December 5,2014.She purchases another business automobile with the proceeds on June 1,2017.
E) All of these.