When does a nonsimultaneous exchange qualify as a$$ like$-$kind exchange?

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Part $1$

A$.$

The property must be identified within $60$ days after the date the parties agree on the exchange and received within $200$ days after the date on which the taxpayer transfers the property relinquished in the exchange.

B$.$

It is considered a$$ like$-$kind exchange when the property is identified and received within $6$ months of the agreed upon exchange$($this time period can span two different tax years and still qualify as a$$ like$-$kind exchange$).$

C$.$

The property must be identified within $45$ days after the date on which the taxpayer transfers the property relinquished in the exchange and received within $180$ days after the date on which the taxpayer transfers the property relinquished in the exchange$($but not later than the due date for filing a return for the year in which the transfer of the relinquished property$$ occurs$).$

D$.$

It is considered a$$ like$-$kind exchange when it occurs between three parties instead of two parties. The parties have $2$ years to complete the exchange.