Fact Pattern 20-1 (Questions 14-16 Apply)

Multiple Choice

Fact Pattern 20-1 (Questions 14-16 apply)
Excel Vehicles, Inc., makes and sells automobiles to auto dealers, including Fine Auto Sales. Fine sells the cars to consumers and businesses.
-Refer to Fact Pattern 20-1.Ira,a police officer,buys an Excel from Fine to drive in his off-duty hours.Ira's Excel is

A) a consumer good.
B) an accession.
C) equipment.
D) inventory.