Identify whether the taxpayer's economic position has changed in the following exchanges such that they are subject to current taxation. That is, identify whether the following qualify as like-kind exchanges under § 1031.
a. Improved for unimproved real estate.
b. Vending machine (used in business) for inventory.
c. Rental house for personal residence.
d. Business equipment for securities.
e. Warehouse for office building (both used for business).
f. Truck for computer (both used in business).
g. Rental house for land (both held for investment).
h. Ten shares of stock in Blue Corporation for 10 shares of stock in Red Corporation.
i. Office furniture for office equipment (both used in business).
j. Unimproved land in Jackson, Mississippi, for unimproved land in Toledo, Spain.
k. General partnership interest for a general partnership interest.