A lessor is paid $ 45,000 by its commercial tenant as a lease cancellation fee. The tenant wanted to get out of its lease so it could move to a different building. The lessor had held the lease for three years before it was canceled. The lessor had a zero tax basis for the lease. The lessor has received: a. Ordinary income of $ 45,000. b. Long-term capital gain of $ 45,000. c. Short-term capital gain of $ 45,000 d. Neither gain nor loss. e. None of these