On June $10,2022,$ Ebon, Inc. acquired an office building as a result of a like$-$kind exchange. Ebon had given up a factory building that it had owned for $26$ months as part of the like$-$kind exchange. Which of the following statements is correct?

a$.$

The holding period of the factory building includes the holding period of the office building.

b$.$

The holding period of the office building starts on June $11,2022.$

c$.$

The holding period of the office building starts on June $10,2022.$

d$.$

The holding period of the office building includes the holding period of the factory building.