How long does a taxpayer have to identify replacement property in a like-kind exchange? O The like-kind property to be received must be identified within 45 days. O The like-kind property to be received must be identified by the earlier of 45 days or the last day of the taxpayer's taxable year. The like-kind property to be received must be identified within 180 days. O There is no deadline for the identification of replacement property. O All of these.