14. An individual acquires an option on a real property that will be used in his business. The cost of this option is $5,000. With respect to this option, which of the following state- ments is correct? A. If he sells the option for $8,000, he will have business income of $3,000. B. If the option expires without being exercised, he will have an allowable capital loss of $2,500. If the option is exercised, $2,500 will be added to the capital cost of the acquired property. C D. If the option is exercised. he will have a taxable capital gain of $2.500