On this map, identify the letter that is over an island arc. 
Definitions:
Two Years
A time period equal to 24 months or 730 days, often cited in various contexts such as investment holding periods for tax purposes.
Personal-use Asset
An asset primarily used for personal enjoyment or living purposes, not for business or investment aims.
Like-kind Exchange
A tax-deferred transaction allowing for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset.
Installment Method
A tax procedure that allows the taxpayer to spread the income and taxes owed on the sale of property over the period in which the payments are received.
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