The potentially large amount of taxes due on sale of commercial property has caused investors and policy makers to seek ways to defer taxes on the disposition of a property. A popular option has become for investors to swap one eligible property for another in order to avoid or defer capital gains taxes. Which of the following methods for deferring taxes does this describe?
A. Installment sale.
B. Fully-taxable sale.
C. Like-kind exchange.
D. Sale leaseback.
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