40) Lourdes, a sole proprietor, collected $8,650 on November 21, 2018 on some of her outstanding receivables. Her basis in these receivables was $0. What is the gain or loss Lourdes recognizes for 2018? A) no gain or loss as the payments are within the normal course of business. B) a short-term gain as the payments are from receivables that are always considered short-term. C) a short-term loss as the FMV is greater than the payments received on the receivables. D) an ordinary gain because the receivables had a FMV greater than the basis of the receivables