1. A landlord is paid $82,000 by its commercial tenant as a lease cancellation fee. The tenant wanted to get our ot its lease so they could move to a different city. The landlord had held the lease for five years before it was canceled. The landlord had a tax basis of $0 in the lease. The landlord has received: a. Short-term capital gain of $82,000. b. Long-term gain of $82,000 c. Ordinary income of $82,000. d. Sec. 1231 gain of $82,000. e. Neither gain nor loss.