Rental Property Like-Kind Exchange

William found someone to buy his rental property in Maine. Which of the following properties William would like to purchase as rental property would allow him to complete a like- kind exchange?

1. A golf course rental property in Arizona that William identified 30 days after selling his Maine property.
2. A beach rental house at the Cape that William identified 60 days after selling his Maine property.
3. An apartment building in California that William identified 90 days after selling his Maine property.
4. A ski cabin in Denver that William identified 180 days after selling his Maine property.

1. (1) only
2. (1) and (2) only
3. (1), (2) and (3) only
4. (1), (2), (3) and (4)