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A is corrent. The requirement is to determine the end of the replacement period for nonrecognition of gain following the destruction of real property. For destroyed, damaged, or stolen property, the replacement period ends 2 years after the close of the taxable year in which the gain is first realized. Since the gain was realized during calendar-year 2012, the replacement period ends December 31, 2014.
B is incorrect.  The replacement period is measured from the year in which gain was first realized.
C is incorrect.  The replacement period ends on the last day of a tax year.
D is incorrect.  The replacement period is longer than 12 months after the year in which gain was realized.