Alex owns an office building which the state condemns on January 15, 2010. Alex receives the condemnation award on April 1, 2010. In order to qualify for nonrecognition of gain on this involuntary conversion, what is the last date for Alex to acquire qualified replacement property?
A. January 15. 2010
B. January 15, 2011
C. April 1, 2011
D. December 31, 2013