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ASSIGNMENTIn this Assignment you will do some research regarding estate planning and the 1031 exchange law (from Chapter 7).Scenario: An older couple owns a small apartment building that they want to trade for 10 single family homes. By doing a 1031 exchange into the homes the couple can defer the gain on the sale of the apartment building until the single family homes are sold. The couple plan to live in one of the new homes purchased and will rent the balance of the homes.Instructions: Go to the Internet and research the rules for a 1031 exchange and write a 2–3 page paper describing how you would advise the older couple to proceed with the purchase of the 10 homes and also describe the way you would write the purchase agreements to accommodate this transaction.Checklist:Research the rules for a 1031 exchange.Describe how you would advise the older couple to proceed with the purchase of 10 homes.Describe the pertinent content you would include in the purchase agreement based on your advice for this transaction.JournalEach week, you will work on one aspect that will help you prepare for the course and reflect. Consider this Journal as study notes. This Journal will provide an opportunity to capture new ideas from knowledge gained and record your thoughts throughout the course. This will also give you an opportunity to record questions you may wish to research further in preparation for other assigned work. Please remember that copying and pasting your own notes without revising is a form of self-plagiarism.Begin your post with the label: Unit 5: Human Resource ManagementResearch the following topics related to human resource management:Contemporary trends in human resourcesEmpowermentCompensationDiversityJob design