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 $f$

years before it was canceled. The landlord had a tax basis of $$0$ in the lease. The landlord has received:

a$.$ Neither gain nor loss.

b$.$ Ordinary income of $$82,000.$

c$.$ Long$-$term gain of $$82,000$

d$.$ Short$-$term capital gain of $$82,000.$

e$.$ Sec. $1231$ gain of $$82,000.$