Identify the Type(s) of Gain or Loss That Would Be

Multiple Choice

Identify the type(s) of gain or loss that would be recognized on the following asset sales as capital, Section 1231, ordinary, Section 1245 recapture, Section 291 recapture, or Section 1250 unrecaptured gain.
-The following properties have been owned by a business for more than one year. Which of them would not qualify for Section 1231 treatment on its disposal?

A) Property held for rental income
B) Leasehold improvements
C) Stock held in inventory
D) Depreciable assets used in the business