On May 1,2015,Kelalani Purchased Land for $88,000 for Use in Her

Multiple Choice

On May 1,2015,Kelalani purchased land for $88,000 for use in her business.She sold it on May 1,2016,for $82,000.If there are no other sales of business or trade property,how is this loss treated for tax purposes on Kelalani's return?

A) $6,000 long-term capital loss.
B) $6,000 Section 1231 loss.
C) $6,000 short-term capital loss.
D) $6,000 ordinary loss.