Which of the Following Gains Does Not Result Solely in an Ordinary

Multiple Choice

Which of the following gains does not result solely in an ordinary gain or loss?

A) Sale of equipment held for less than a year.
B) Sale of inventory.
C) Sale of equipment where the gain realized exceeds the accumulated depreciation.
D) Sale of equipment where the accumulated depreciation exceeds the gain realized.
E) None of the choices are correct.